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.