CGST Rule 10B of Central Goods and Services Tax Rules, 2017 – Aadhaar authentication for registered person

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-III Registration

Rule 10B: Aadhaar authentication for registered person.

¹[10B. The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below:

Table

Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: –

(a) her/his Aadhaar Enrolment ID slip; and

(b) (i) Bank passbook with photograph; or

(ii) Voter identity card issued by the Election Commission of India; or
(iii) Passport; or
(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):

Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Eighth Amendment) Rules, 2021 vide Notification No. 35/2021-Central Tax dated 24th September, 2021, w.e.f. 01.01.2022 [Notification No. 38/2021-Central Tax dated 21st December, 2021].

Notifications:

n1. Refund on provisional basis shall not be allowed any person, who has not undergone Aadhaar authentication under rule 10B of the CGST, 2017 and any person, who is engaged in the supply of the goods Areca nuts, Pan masala, Tobacco and manufactured tobacco substitutes and Essential oils – Notification No. 14/2025 – Central Tax dated 17.09.2025.