CGST Rule 10A of Central Goods and Services Tax Rules, 2017 – Furnishing of Bank Account Details

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-III Registration

Rule 10A: Furnishing of Bank Account Details.

¹[10A. After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall ²[within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal].]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Fourth Amendment) Rules, 2019 vide Notification No. 31/2019 – Central Tax dated 28th June, 2019, w.e.f. 28.06.2019.

2. Substituted by Central Goods and Services Tax (Second Amendment) Rules, 2023 vide Notification No. 38/2023-Central Tax dated 4th August, 2023, w.e.f. 04.08.2023, for the words “as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision”.