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Aadhaar authentication mandatory to claim GST refunds

The government has made Aadhaar authentication mandatory for taxpayers to claim GST refunds. The Central Board of Indirect Taxes and Customs (CBIC) has amended GST rules bringing in various anti-evasion measures, including disbursal of GST refunds only in the bank account, which is linked with same PAN on which Goods and Services Tax (GST) registration has been obtained.

The notification also states that from January 1, 2022, businesses who have defaulted in filing summary return and paying monthly GST will not be able to file GSTR-1 sales return of the succeeding month. The notification follows the decisions taken at the meeting of the GST Council in Lucknow on September 17.

If businesses do not provide Aadhaar number then registration is granted after physical verification of place of business. Businesses will have to link their GST registration with biometric Aadhaar for claiming tax refunds as also applying for revocation of cancellation of registration.

Businesses that do not pay monthly GST and default on filing summary return will not be able to file GSTR-1 sales returns of the succeeding month from January 1, 2022. The move will help in plugging the gaps and revenue leakage due to GST evasion. The indirect tax regime body amended the Rule 59(6) of the Central GST Rules with effect from January 1, 2022, to provide that a registered person shall not be allowed to furnish Form GSTR-1, if he has not furnished the return in Form GSTR-3B for the preceding month.

As of now, rules restrict filing of return for outward supplies or GSTR-1 in case a business defaults on GSTR-3B of the preceding two months. Businesses are required to file GSTR-1 of a particular month by the 11th day of the subsequent month, GSTR-3B, through which businesses pay taxes, is filed between 20th and 24th day of the subsequent month.



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