Seeks to carry out changes in the CGST Rules, 2017.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 31/2019 – Central Tax

G.S.R……(E). – In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Central Goods and Services Tax (Fourth Amendment)
Rules, 2019.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the official gazette.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said
rules), after rule 10, the following rule shall be inserted, namely: –

“10A. Furnishing of Bank Account Details.-After a certificate of registration in FORM
GST REG-06 has been made available on the common portal and a Goods and Services Tax
Identification Number has been assigned, the registered person, except those who have been
granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but
not later than forty five days from the date of grant of registration or the date on which the
return required under section 39 is due to be furnished, whichever is earlier, furnish
information with respect to details of bank account, or any other information, as may be
required on the common portal in order to comply with any other provision.”

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notfctn-31-central-tax-english-2019

[F. No. 20/06/16/2018-GST]

(Ruchi Bisht)
Under Secretary to the Government of India

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