Rule 10A of CGST Rules 2017: Furnishing of Bank Account Details after Registration

Provisions under Rule 10A of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Furnishing of Bank Account Details after Registration”, requiring newly registered taxpayers to submit their bank account details at GST Portal:

CGST Rule 10A: Furnishing of Bank Account Details (Chapter-III: Registration Rules) [rule 10A inserted from 28/06/2019: refer Note 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 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 [substituted text from 04/08/2023: refer Note 3].

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. [proviso inserted, pending commencement: refer Note 2(b)]

Amendments History:

1. Rule 10A inserted from 28/06/2019 vide Notification 31/2019.

2. Amendments vide Notification 35/2021 dated 24/09/2021, pending commencement:

(a) after the words ‘details of bank account’, the words ‘which is in name of the registered person and obtained on Permanent Account Number of the registered person’ inserted; [refer Note 3 also]

(b) Proviso inserted.

3. The text “as soon as …. any other provision” substituted  with the text “within a period …. on the common portal” vide vide Notification 38/2023 from 04/08/2023. Such text before substitution:

“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, which is in name of the registered person and obtained on Permanent Account Number of the registered person [text inserted, pending commencement: refer Note 2(a)] as may be required on the common portal in order to comply with any other provision.” [text substituted from 04/08/2023: refer Note 3]

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