Rule 10A of CGST Rules - 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 [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]

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

[2] Substituted for 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." by Rule 3 of The CGSTR(2^nd A), 2023 vide Notification No. 38/2023-Central Tax dt. 04-08-2023.

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CHAPTER III - REGISTRATION

Rule 10A of CGST Rules - Furnishing of Bank Account Details