CGST Rules Rule 10A — Furnishing of Bank Account Details
CGST Rules, 2017 · Furnishing of Bank Account Details
Quick Answer
Rule 10A of the CGST Rules, 2017 governs Furnishing of Bank Account Details. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 10A CGST: Furnishing of Bank Account Details — eligibility, conditions, case laws and compliance impact under Indian tax law.
Rule 10A. Furnishing of Bank Account Details. - 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 1within 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-1or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal2. 1within 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-1or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal2. ]
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1
Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.
2
Substituted by Notification No. 38/2023 - CT dated 04.08.2023.