Government makes Aadhaar authentication mandatory for filing GST returns - Details inside

The central government, in the 45th meeting of GST Council in Lucknow early this month, made the Aadhaar authentication of taxpayers mandatory for claiming GST refund. The Central Board of Indirect Taxes and Customs (CBIC) on Saturday announced that it has amended the GST rules bringing in several anti-evasion measures. The new rules include disbursal of GST refunds in the bank accounts that are linked with the same PAN on which the GST is registered. 

The notification also stated that businesses, who will in filing the summary returns and paying monthly GST from January 1, 2022, will not be able to file GSTR-1 sales returns for the succeeding month. 

Talking to news agency PTI, AMRG & Associates Senior Partner Rajat Mohan said, "To arrest tax evasion, the government has made Aadhaar authentication for proprietor, partner, karta, Managing Director, whole time Director, and authorised signatory compulsory before filing an application for revocation of cancellation registration and refund application."

As of now, the law restricts GST filers for filing of return for outward supplies or GSTR-1 in case a business fails to file GSTR-3B of the preceding two months. Generally, businesses file GSTR-1 of a particular month by the 11th day of the subsequent month. However, GSTR-3B, through which businesses pay taxes, is filed in a staggered manner between the 20th-24th day of the succeeding month, reported news agency PTI.