(With effect from date to be notified later)
Aadhar authentication would be mandatory for those claiming refund.
In case of refund, the bank account should be in name of the registered person and obtained on Permanent Account Number of the said registered person. Further, it is also provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.
(With immediate effect)
Refund claim of tax paid on an intra-State supply, which is subsequently held to be an inter-State supply, to be filed within 2 years from the date of payment of the tax on the inter-State supply. As regard to any payment of tax on inter-State supply before coming into force of this sub-rule, refund claim to be filed within 2 years from the date on which this sub-rule comes into force.