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of <h1>Refunds Under GST Require Bank Account Linked to PAN and Aadhaar, as Per Rule 96C.</h1> Rule 96C of the Central Goods and Services Tax Rules, 2017, specifies that for refund purposes under certain rules, the 'bank account' must be in the applicant's name and linked to their Permanent Account Number (PAN). For proprietorship concerns, the proprietor's PAN must also be linked with their Aadhaar number. This provision was introduced through Notification No. 35/2021-Central Tax on September 24, 2021.
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