According to Rule 10A of the Central Goods and Services Tax Rules, 2017, as notified by Notification No. 31/2019 dated June 28, 2019, taxpayers must provide details of a valid bank account within 30 days of receiving registration or before submitting details of outward supplies in FORM GSTR-1 or using the Invoice Furnishing Facility (IFF), whichever comes first.
Various advisories and communications have been issued over time to remind taxpayers about the requirement to provide valid bank account details for GST registration.
Starting from September 1, 2024, this rule will be strictly enforced. Consequently, for the tax period August 2024 and onwards, taxpayers will be unable to file GSTR-1 or IFF without having provided valid bank account details in their GST registration.
Taxpayers who have not yet updated their bank account details are urged to do so by visiting the GST Portal at Services > Registration > Amendment of Registration > Non-Core Fields tabs.
Please note that without valid bank account details in your GST registration, you will not be able to file GSTR-1 or IFF for the August 2024 return period and beyond.
