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Advisory for furnishing bank account details before filing GSTR-1/IFF Notification No. 38/2023 - Central Tax New Delhi, the 4th August, 2023 1. As per Rule 10A of Central Goods and Services Tax Rules, 2017 notified vide notification no. 31/2019 dated 28.06.2019, a taxpayer is required to furnish details of a valid Bank Account within a period of 30 days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both in FORM GSTR-1or usin
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FAQ :
From 1st September 2024, taxpayers must furnish valid bank account details in their GST registration before they can file GSTR-1 or IFF.
This rule will be enforced from 1st September 2024, affecting the August 2024 tax period and subsequent periods.
If your bank account details are not furnished, you will not be able to file your GSTR-1 or IFF from the August 2024 return period onwards.
You can add your bank account information by visiting the 'Services' > 'Registration' > 'Amendment of Registration Non-Core Fields' tabs on the GST Portal.
This is an enforcement of an existing rule, Rule 10A of the Central Goods and Services Tax Rules, 2017, which has been in place since June 2019.
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