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) [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 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 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. [Note 2(a) & 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. [Note 2(b)]

Amendments History:

1. CGST Rule 10A inserted by CBIC vide Central Tax Notification 31/2019 dt. 28/06/2019, which provides that newly registered taxpayers shall submit their bank account details at GST Portal within 45 days from the date of registration or the due date for filing of first GSTR-3B, whichever is earlier.

2. Amendments vide Central Tax Notification 35/2021 dt. 24/09/2021, pending notification on commencement date thereof:

(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;

(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 Central Tax Notification 38/2023 dated 04/08/2023.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.