Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 10B, verbatim (show)
1[Rule 10B. Aadhaar authentication for registered person.-
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 S. No. Purpose
(1) (2)
1. For filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23
2. For filing of refund application in FORM RFD-01 under rule 89
3. For refund under rule 96 of the integrated tax paid on goods exported out of India
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.]
1. Inserted (w.e.f. 01.01.2022 vide Notification No. 38/2021-C.T., dated 21.12.2021) vide Notification No. 35/2021-CT dated 24.09.2021.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Registered person and listed purpose 10B opening words and Table
Questions to answer on the file4 questions
Required individual's capacity 10B opening enumeration
Questions to answer on the file2 questions
Individual authentication or alternative documents 10B opening requirement and first proviso
Questions to answer on the file8 questions
Completed follow-up authentication within thirty days 10B second proviso
Questions to answer on the file4 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Instrument |
|---|---|
| 1 | Notification No. 35/2021-CT dated 24.09.2021; Notification No. 38/2021-C.T. dated 21.12.2021[2][3] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 25 of the CGST Act, 2017 | Section 25 of the CGST Act, 2017(6A) prescribed by this provision | 10B "The registered person"; 10B "undergo authentication of the Aadhaar number" |
| Section 25 of the CGST Act, 2017 | 10B exception in Section 25 of the CGST Act, 2017 (6D) | 10B "other than a person notified under sub-section (6D) of section 25" |
| Rule 10 | 10B requires Rule 10 | 10B "has been issued a certificate of registration under rule 10" |
| Rule 23 | 10B Table 1 requires Rule 23 | 10B Table 1 "application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23" |
| Rule 89 | 10B Table 2 requires Rule 89 | 10B Table 2 "refund application in FORM RFD-01 under rule 89" |
| Rule 96 | 10B Table 3 requires Rule 96 | 10B Table 3 "refund under rule 96 of the integrated tax paid on goods exported out of India" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 188/20/2022-GST | 27 December 2022 | Prescribing manner of filing an application for refund by unregistered persons |
Notifications (3)
| Number | Date | Subject |
|---|---|---|
| Notification No. 14/2025-Central Tax | 17 September 2025 | Seeks to notify category of persons under section 54(6). |
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 35/2021-Central Tax | 24 September 2021 | Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. amended by a later instrument |
See also
- Section 25 of the CGST Act, 2017: procedure for registration
- Rule 23 of the CGST Rules, 2017: revocation of cancellation of registration
- Rule 89 of the CGST Rules, 2017: application for refund of tax, interest, penalty, fees or any other amount
- Rule 96 of the CGST Rules, 2017: refund of integrated tax paid on goods or services 220exported out of India
References
- Central Board of Indirect Taxes and Customs. "Rule 10B. Aadhaar authentication for registered person". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- Notification No. 35/2021-Central Tax, dated 24 September 2021: Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. Cited in CBIC footnote 1.
- Notification No. 38/2021-Central Tax, dated 21 December 2021: Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022. Cited in CBIC footnote 1.
External links
- CGST Rules, 2017, Rule 10B on the CBIC tax information portal