- The registered persons who is required to furnish bank account details after obtaining certificate of registration have to furnish only the details of bank accounts that are obtained in the name and on PAN of such registered person. (date to be notified)
- In case of proprietorships, PAN shall also be linked with the Aadhar number of the proprietor.(date to be notified)
- The registered person other than the person specifically excluded under Sec.25(6D) shall undergo authentication of the Aadhar number of the proprietor / any partner / Karta / Managing director or Whole time director / Members of the managing committee / Trustee as the case may be and of the authorized signatory in order to file applications for (date to be notified)
- Revocation of cancellation of registration in Form GST REG-21
- Refund application in Form RFD-01
- Refund of the integrated tax paid on the goods exported out of India
If the Aadhaar number has not been assigned to the said persons, then they have to furnish the following documents
- Aadhaar enrollment id slip and
- Bank passbook with photograph or Voter ID or Driving license or Passport
Provided that such persons shall undergo Aadhaar authentication within a period of 30 days of the allotment of the Aadhaar number.
- With effect from 01st October 2021
| Registered persons whose turnover in the immediately preceding financial year | Form | Period | Due date |
| Exceeds Rs. 5 Crores | GST ITC-04 | 01 Apr to 30 Sep | 25th of succeeding month |
| GST ITC-04 | 01 Oct to 31 Mar | ||
| Upto Rs. 5 Crores | GST ITC-04 | 01 Apr to 31 Mar |
(Earlier, GST ITC-04 needs to be filed on quarterly basis)
- With effect from 01st January 2022, a registered person who is filing GSTR-1 on monthly basis cannot file GSTR-1 if he has not furnished the Form GSTR-3B for the preceding month.
For detailed notification - Click here.
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