The CBIC vide Notification No. 38/2021 – Central Tax dated 21st December, 2021 has brought 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 thereby inserting Rule 10B in the CGST Rules & making consequent amendments in several CGST Rules.

Rule 10B prescribes compulsory Aadhaar authentication for registered persons for filing revocation under Rule 23 and refund under Rule 89 & Rule 96.