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Rule 96C. Bank Account for credit of refund.-

by | Aug 10, 2024 | GST | 0 comments

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Important Keyword: rule 91, rule 92, rule 94.

GST Rule 96C. Bank Account for credit of refund.-

For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and rule 94, “bank account” shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number:

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.]

1. Inserted vide Notification No. 35/2021-CT dated 24.09.2021 w.e.f. a date to be notified.

Read More: Notification No. 45/2017 – Integrated Tax (Rate): seeks to amend notification no. 4/2017- Integrated tax(rate) dated 28.06.2017 to give effect to GST council decision regarding reverse charge on raw cotton.

Web Stories: Notification No. 45/2017 – Integrated Tax (Rate): seeks to amend notification no. 4/2017- Integrated tax(rate) dated 28.06.2017 to give effect to GST council decision regarding reverse charge on raw cotton.

Official Income Tax Return filing website: https://incometaxindia.gov.in/