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 within 45 days from the date of registration or the due date for filing of first GSTR-3B, whichever is earlier, are as under:

CGST Rule 10A: Furnishing of Bank Account Details (Chapter-III: Registration Rules) 

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.

Amendments History:

1. CGST Rule 10A inserted by CBIC vide Notification No. 31/2019 Central Tax dt. 28 June 2019.


It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE

Further, it may be noted that CGST Rules 1 to 26 (pertaining to Chapters on items, like 'Preliminary', 'Composition' and 'Registration') were initially notified by CBIC vide Notification No. 3/2017 Central Tax dt. 19 June 2017, applicable w.e.f. 22 June 2017 (or as may be specified in respective Rules).

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