Rule 10A - Furnishing of Bank Account Details

10A. Furnishing of Bank Account Details.[1]

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 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 [2][], or any other information, as may be required on the common portal in order to comply with any other provision.

[3][]

 

[1] This rule was inserted by Rule 2 of The CGST(4th A)R, 2019 Notification No. 31/2019-Central Tax dt. 28-06-2019 wef 28-06-2019.

[2] With effect from the date as may be notified, following words shall inserted, Rule 2(1)(a) of The CGST(8th A)R, 2021 Notification No. 35/2021-Central Tax dt. 24-09-2021.

[which is in name of the registered person and obtained on Permanent Account Number of the registered person]

[3] With effect from the date as may be notified, following proviso shall inserted, Rule 2(1)(b) of The CGST(8th A)R, 2021 Notification No. 35/2021-Central Tax dt. 24-09-2021

[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.]

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