Important Keyword: rule 16, rule 12.
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GST 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 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-1or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal].
1. Inserted vide Notification No. 31/2019 – CT dated 28.06.2019.
2. Substituted by Notification No. 38/2023 – CT dated 04.08.2023.
Read More: Notification No. 30/2018 – Central Tax (Rate): Seeks to insert explanation in an item in notification No. 11/2017-Central Tax (Rate) by exercising powers conferred under section 11(3) of Central Goods & Services Tax Act, 2017.
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