GST - Furnishing of Bank Account Details. [Rule 10A of CGST Rule 2017]

GST - Furnishing of Bank Account Details. [Rule 10A of CGST Rule 2017]

Rule 10A has been inserted in the Central Goods & Service Tax Rules 2017 vide Notification No. 31/2019 - CT dated 28.06.2019. 

As per Rule 10A, Once certificate of registration in FORM GST REG-06 has been issued  and made available and GSTIN has been assigned to the registered person, He has to furnish bank details or other information as asked to be submitted at common GST portal as per below

Earlier of 

- 45 days ( Forty Five Days) from the date of grant of registration  or 

- the date on which the return is due to be furnished,

 

Followings are the exceptions of the above:

1) Where Grant of registration is made to the persons required to deduct tax at source or to collect tax at source under Rule 12

2) Where Suo Moto Reistration has been granted under Rule 16 in pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer findsthat a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in Form GST REG-12.

GST - Aadhaar authentication for registered person [Rule 10B of CGST Rules, 2017]

 GST - Aadhaar authentication for registered person [Rule 10B of CGST Rules, 2017]

Rule 10B has been inserted in Central Goods and Service Tax Rules, 2017 vide Notification No. 35/2021-Central Tax dated 24.09.2021 (w.e.f. 01.01.2022 vide Notification No. 38/2021-C.T., dated 21.12.2021)

The registered person who has been issued a certificate of registration under rule 10 shall undergo authentication of the Aadhaar number as per below table 1 below:

Table 1: Nature of Registered Person and Authentication of Aadhar Number

Sr. No.	Nature of Registered Person	Authentication of Aadhaar number of
1	Proprietorship firm	The proprietor
2	Partnership firm	Any partner
3	Hindu undivided family	The Karta
4	A company	Managing Director or any whole time Director
5	AOP, BOI, or a Society	any of the Members of the Managing Committee
6	Board of Trustees	The Trustee

Apart from the above, in cases as mentioned in Table 2 below, aadhar authentication of Authorised Signatory is also required 

Table 2 : Purpose and Authentication of Aadhar Number

Sr. No.	Purpose	Authentication of Aadhaar number of
1	For filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23	Authorized Signatory***
2	For filing of refund application in FORM RFD-01 under rule 89	Authorized Signatory***
3	For refund under rule 96 of the integrated tax paid on goods exported out of India	Authorized Signatory***

Where Aadhaar number has not been assigned to the person who are required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: -

(a) her/his Aadhaar Enrolment ID slip; (Mandatory Document)

and

(b) Anyone of below mentioned documents

 (i) Bank passbook with photograph; or

(ii) Voter identity card  or

(iii) Passport; or

(iv) Driving license 

Such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.