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    <title>Advisory for furnishing bank account details before filing GSTR-1/IFF Notification No. 38/2023 – Central Tax New Delhi, the 4th August, 2023</title>
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    <description>A bank account requirement mandates taxpayers to furnish a valid bank account in GST registration before submitting outward supply details in FORM GSTR-1 or via the Invoice Furnishing Facility; failure to add such details will prevent filing GSTR-1 or IFF from the August 2024 return period, and taxpayers must amend registration via Services &gt; Registration &gt; Amendment of Registration &gt; Non Core Fields on the GST Portal.</description>
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