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Rule 96C of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter X, Refund

At a glance

Entitlement and conditions

  • 96C provisoFor a proprietorship concern, the proposed additional condition links the proprietor’s Permanent Account Number with the proprietor’s Aadhaar number.

Procedure, powers and definitions

  • 96CCommencement remains pending from a date to be notified. The insertion notification does not itself supply an operative date.
  • 96CThe proposed bank-account definition covers rule 91(3), rule 92(4) and rule 94. It requires an account in the applicant’s name obtained on the applicant’s Permanent Account Number.

Rule 96C is pending commencement from a date to be notified. Its text defines the bank account for specified provisional refund, refund payment and delayed-refund interest provisions. The account would have to be in the applicant’s name and obtained on the applicant’s Permanent Account Number. For a proprietorship, the proprietor’s Permanent Account Number would also have to be linked with Aadhaar.[1]

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 96C, verbatim (show)

1[Rule 96C. Bank Account for credit of refund.-

For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and rule 94, "bank account" shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number:

Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.]

1. Inserted vide Notification No. 35/2021-CT dated 24.09.2021 w.e.f. a date to be notified.

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 account in the name of applicant 96C

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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to Rule 96C as footnoted in the CBIC text
NoteChange
1Inserted vide Notification No. 35/2021-CT dated 24.09.2021 w.e.f. a date to be notified.[2]
Provisions connected to Rule 96C
ProvisionConnectionWords that tie them
Rule 91this provision requires Rule 9196C "sub-rule (3) of rule 91"
Rule 92this provision requires Rule 9296C "sub-rule (4) of rule 92"
Rule 94this provision requires Rule 9496C "rule 94"

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 96C. Bank Account for credit of refund". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
  2. Notification No. 35/2021-Central Tax, dated 24 September 2021: Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. Cited in CBIC footnote 1.

External links