Bank account furnishing requirement for new GST registrants: mandatory portal submission and non-compliance listed as an offence. Insertion of a mandatory bank account furnishing requirement for newly registered persons: after issuance of FORM GST REG-06 and assignment of GSTIN, registrants (excluding those registered under rules 12 or 16) must supply bank account details and other prescribed information on the common portal within a limited period from registration or the first return due, and failure to comply is added to specified offences; registration forms are amended to capture up to ten bank accounts.
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Provisions expressly mentioned in the judgment/order text.
Bank account furnishing requirement for new GST registrants: mandatory portal submission and non-compliance listed as an offence.
Insertion of a mandatory bank account furnishing requirement for newly registered persons: after issuance of FORM GST REG-06 and assignment of GSTIN, registrants (excluding those registered under rules 12 or 16) must supply bank account details and other prescribed information on the common portal within a limited period from registration or the first return due, and failure to comply is added to specified offences; registration forms are amended to capture up to ten bank accounts.
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