02/07/2019
Rule 10: Issue of Registration Certificate
Rule 10A [newly inserted]: Furnishing Bank Account details post registration: After a certificate of registration in FORM GST REG-06 has been made available, *the registered person shall furnish information with respect to details of bank account at the earliest, 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 of Central Goods and Services Tax Act, 2017 (“CGST Act”)is due to be furnished, whichever is earlier.*
However, such details are not required to be furnished by persons who have been granted registration by the department on it’s own in terms of rule 16 or persons who have taken registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52). Corresponding amendments are also made in Forms GST REG-01, GST REG-07 and GST REG-12.
