Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 10A, verbatim (show)
Rule 10A
1[Rule 10A. Furnishing of Bank Account Details. -
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 2[within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal].
1. Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.
2. Substituted by Notification No. 38/2023 - CT dated 04.08.2023.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Bank-information furnishing under the earlier applicable limit 10A
Questions to answer on the file10 questions
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.[2] |
| 2 | Substituted by Notification No. 38/2023 - CT dated 04.08.2023.[3] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 25 of the CGST Act, 2017 | Section 25 of the CGST Act, 2017 prescribed by this provision | 10A "After a certificate of registration in FORM GST REG-06 has been made available on the common portal"; registration procedure context, not a statement that the rule expressly cites section 25 |
| Rule 10 | this provision requires Rule 10 | 10A "a certificate of registration in FORM GST REG-06" |
| Rule 12 | this provision exception in Rule 12 | 10A "except those who have been granted registration under rule 12" |
| Rule 16 | this provision exception in Rule 16 | 10A "or, as the case may be rule 16" |
| Section 37 of the CGST Act, 2017 | this provision requires Section 37 of the CGST Act, 2017 | 10A "under section 37" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (4)
| Number | Date | Subject |
|---|---|---|
| Notification No. 20/2024-Central Tax | 8 October 2024 | Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017 |
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 35/2021-Central Tax | 24 September 2021 | Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. amended by a later instrument |
| Notification No. 31/2019-Central Tax | 28 June 2019 | Seeks to carry out changes in the CGST Rules, 2017. amended by a later instrument |
See also
- Rule 12 of the CGST Rules, 2017: grant of registration to persons required to deduct tax at source or to collect tax at source
- Rule 16 of the CGST Rules, 2017: suomoto registration
- Section 37 of the CGST Act, 2017: furnishing details of outward supplies
References
- Central Board of Indirect Taxes and Customs. "Rule 10A. Furnishing of Bank Account Details". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- Notification No. 31/2019-Central Tax, dated 28 June 2019: Seeks to carry out changes in the CGST Rules, 2017. Cited in CBIC footnote 1.
- Notification No. 38/2023-Central Tax, dated 4 August 2023: Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. Cited in CBIC footnote 2.
External links
- CGST Rules, 2017, Rule 10A on the CBIC tax information portal