CGST Rule 96C of Central Goods and Services Tax Rules, 2017 – Bank Account for credit of refund

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-X Refund

Rule 96C: Bank Account for credit of refund.

¹[96C. For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and rule 94, “bank account” shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number:

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.]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Eighth Amendment) Rules, 2021 vide Notification No. 35/2021-Central Tax dated 24th September, 2021, w.e.f. date yet to be notified.