Rule 10B explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 10B makes Aadhaar authentication a condition for three things: an application for revocation of cancellation in FORM GST REG-21, a refund application in FORM GST RFD-01, and a refund of integrated tax on exports under rule 96. It names the individual whose Aadhaar must be authenticated for each kind of registered person and gives two provisos for those who have no Aadhaar number yet.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
A registered person who has been issued a certificate of registration under rule 10, other than a person notified under section 25(6D), must undergo authentication of the Aadhaar number of the individual rule 10B names for its kind of entity. The authentication is "in order to be eligible" for the three purposes in the rule's Table. A person with no Aadhaar number must furnish an Aadhaar Enrolment ID slip and one identity document, and must authenticate within thirty days of the allotment of the Aadhaar number.
What rule 10B is for
Rule 10B appears in Chapter III, after the rules on registration and the certificate. It does not govern the grant of registration; that is rules 8 to 10 (see rules 9A and 10). It sets a condition that arises afterwards, when a registered person wants to do one of three particular things. The footnote records that the rule was inserted by Notification No. 35/2021 - CT dated 24.09.2021, with effect from 01.01.2022 vide Notification No. 38/2021 - CT dated 21.12.2021.
The rule leans on section 25 of the Act, which is why it carves out persons notified under section 25(6D). The notification naming those persons is not in the sources consulted; check the current notification before assuming that a particular person is, or is not, covered. For the section, see section 25 of the CGST Act. If a registration has been cancelled and you want it back, our GST cancellation and revocation service can handle the application.
The three purposes
The Table to the rule lists, in column (2), the purposes for which authentication is required.
| S. No. | Purpose |
|---|---|
| 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 GST RFD-01 under rule 89 |
| 3 | For refund under rule 96 of the integrated tax paid on goods exported out of India |
Rule 23 is covered in rule 23 of the CGST Rules, 2017: revocation of cancellation of registration. For the refund rules, see our post on rule 96: shipping bill as refund application and our GST refund service.
Whose Aadhaar number is authenticated
The rule names the individual by the kind of registered person:
| Kind of registered person | Whose Aadhaar number |
|---|---|
| Proprietorship firm | The proprietor |
| Partnership firm | Any partner |
| Hindu undivided family | The karta |
| Company | The Managing Director or any whole time Director |
| Association of persons, body of individuals or Society | Any of the Members of the Managing Committee |
| Trust | The Trustee in the Board of Trustees |
| In every case | The authorized signatory |
The last row reads from the rule's closing words: "and of the authorized signatory". On the text as printed, the authorized signatory is named in addition to the individual for the entity type, not instead of him.
The two provisos: where there is no Aadhaar number
First proviso. If an Aadhaar number has not been assigned to the person required to undergo authentication, "such person shall furnish the following identification documents, namely: -"
(a) her/his Aadhaar Enrolment ID slip; and
(b) one of the following four:
- bank passbook with photograph;
- voter identity card issued by the Election Commission of India;
- passport; or
- driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988).
Second proviso. "Such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number."
So the sequence for a person who has not yet been allotted an Aadhaar number is: furnish the enrolment slip and one of the four documents; then, within thirty days of allotment, authenticate. The rule names another Act (the Motor Vehicles Act, 1988) and one cannot assume its provisions are unchanged: check the current law for the corresponding provision.
What rule 10B does not say
- It does not say what happens to an application if authentication is not done. The wording is "in order to be eligible for the purposes as specified". The consequence of not being eligible is that the application for the listed purpose cannot be filed on the footing of the rule.
- It does not say how authentication is carried out on the common portal. It prescribes no steps.
- It does not name the notified persons under section 25(6D). The notification is not in the sources consulted.
- It does not apply to registered persons who have not been issued a certificate of registration under rule 10; its opening words are "who has been issued a certificate of registration under rule 10".
Who does what, by when
| Who | Does what | When | Source |
|---|---|---|---|
| Registered person (other than one notified under section 25(6D)) | Authenticates the Aadhaar number of the person rule 10B names, plus the authorized signatory | To be eligible for revocation, refund application or rule 96 refund | Rule 10B and Table |
| Person without an Aadhaar number | Furnishes Aadhaar Enrolment ID slip and one of four identity documents | Where the Aadhaar number has not been assigned | First proviso |
| Same person | Undergoes authentication | Within thirty days of the allotment of the Aadhaar number | Second proviso |
A worked example
Greenfield Agro Producers, an invented partnership firm, had its registration cancelled and wants to apply for revocation in FORM GST REG-21 under rule 23. The firm holds a certificate under rule 10, so rule 10B applies, unless the firm is a person notified under section 25(6D).
One of its partners, Kavita Rao, is to be authenticated. She has applied for an Aadhaar number but has not yet been assigned one. Under the first proviso she furnishes her Aadhaar Enrolment ID slip and her passport. When the Aadhaar number is allotted, she must authenticate within thirty days of the allotment, under the second proviso. The firm's authorized signatory is also authenticated, since the rule names that person along with the partner.
Points to watch
- Check the purpose. Rule 10B attaches to three purposes only. A different application does not fall under it on the text printed here.
- Check the entity type. The individual to be authenticated depends on whether the registered person is a proprietorship, partnership, Hindu undivided family, company, association, body of individuals, society or trust.
- The thirty days start at allotment. Not at the date of the application.
- Time with limitation. If a revocation application has a time limit, the authentication step must fit inside it; see section 30: revocation application, timeline and extension.
- Related rule. Rule 10A, which follows rule 10, deals with bank account details: see rule 10A.
Need help with revocation or a refund application?
Authentication is a small step with a large effect: a revocation or refund application that cannot be filed because it was missed costs time you may not have. We check eligibility, line up the documents and file the application with you. See our GST cancellation and revocation service.
Key takeaways
- Rule 10B applies to a registered person issued a certificate of registration under rule 10, other than a person notified under section 25(6D).
- Authentication is a condition for three purposes: revocation under rule 23 in FORM GST REG-21, a refund application in FORM GST RFD-01 under rule 89, and a rule 96 refund of integrated tax on exports.
- The individual to be authenticated depends on the type of entity; the authorized signatory is named as well.
- With no Aadhaar number, furnish the Aadhaar Enrolment ID slip and one of four identity documents, then authenticate within thirty days of allotment.
- The section 25(6D) notification is not in the sources consulted.
Read next
- Rule 23 of the CGST Rules, 2017: revocation of cancellation of registration
- Rules 9A and 10 of the CGST Rules, 2017: grant of registration and the certificate
- Rule 10A: bank account details within thirty days
- Section 30: revocation application, timeline and extension
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.