Advisory for furnishing bank account details before filing GSTR-1/IFF Notification No. 38/2023 – Central Tax New Delhi, the 4th August, 2023

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..... Advisory for furnishing bank account details before filing GSTR-1/IFF Notification No. 38/2023 – Central Tax New Delhi, the 4th August, 2023 - Goods and Services Tax - GST Dated:- 24-8-2024 - News - Advisory for furnishing bank account details before filing GSTR-1/IFF Notification No. 38/2023 – Central Tax New Delhi, the 4th August, 2023 - - - Dated:- 24-8-2024 - 1. As per Rule 10A of Central Goo .....

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..... ds and Services Tax Rules, 2017 notified vide notification no. 31/2019 dated 28.06.2019 , a taxpayer is required to furnish details of a valid Bank Account within a period of 30 days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both in FORM GSTR-1 or using Invoice Furnishing Facility (IFF), whichever is earlier. 2. Advisory an .....

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..... d various communications have already been issued time to time to inform the taxpayers regarding furnishing the details of a valid Bank Account detail in the GST Registration. 3. Now, from 01st September, 2024 this rule is being enforced. Therefore, for the Tax period August-2024 onwards, the taxpayer will not be able furnish GSTR-01/IFF as the case may be, without furnishing the details of a vali .....

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..... d Bank Account in their registration details on GST Portal. 4. Therefore, all the taxpayers who have not yet furnished the details of a valid Bank Account details are hereby requested to add their bank account information in their registration details by visiting Services Registration Amendment of Registration Non - Core Fields tabs on GST Portal . 5. It is informed that in absence of a valid bank .....

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..... account details in GST registration, you will not be able to file GSTR-1 or IFF as the case may, be from August-2024 return period. Thanks, Team GSTN - - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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