GST refund credit requires a bank account in the applicant's name linked to the correct identity details. For refund credit purposes under the GST refund rules, bank account means the applicant's bank account that stands in the applicant's name and is obtained on the applicant's Permanent Account Number. In the case of a proprietorship concern, the proprietor's Permanent Account Number must also be linked with the proprietor's Aadhaar number. The provision applies for specified refund-related rules governing credit of refund amounts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST refund credit requires a bank account in the applicant's name linked to the correct identity details.
For refund credit purposes under the GST refund rules, bank account means the applicant's bank account that stands in the applicant's name and is obtained on the applicant's Permanent Account Number. In the case of a proprietorship concern, the proprietor's Permanent Account Number must also be linked with the proprietor's Aadhaar number. The provision applies for specified refund-related rules governing credit of refund amounts.
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