Normally, a registered person is required to give details of bank account after receipt of certificate of registration and GSTIN. Now, it is provided that the said 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.
Aadhar authentication is a must for filing of application for revocation of cancellation of registration