Advisory dated November 20, 2025
Applicable Act/Rule – Central Goods and Services Tax Rules, 2017 (CGST Rules)
Applicable Section/Rule: Rule 10A
Rule 10A mandates that once a certificate of registration in FORM GST REG-06 is made available and a GSTIN is assigned, the registered person (except those registered under Rule 12 or Rule 16) shall furnish bank account details within thirty days from the date of registration or before furnishing the details of outward supplies in FORM GSTR-1 or using the Invoice Furnishing Facility (IFF), whichever is earlier.
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