{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"96C","heading":"Bank Account for credit of refund","text":"For the purposes of sub-rule (3) of rule 91 , sub-rule (4) of rule 92 and rule 94 , \"bank account\" shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number: Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.] Amendment notes 1. Inserted vide Notification No. 35/2021-CT dated 24.09.2021 w.e.f. a date to be notified.","html":"<p>For the purposes of sub-rule (3) of rule 91 , sub-rule (4) of rule 92 and rule 94 , \"bank account\" shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number: Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.]</p><p class=\"rubric\">Amendment notes</p><p>1. Inserted vide Notification No. 35/2021-CT dated 24.09.2021 w.e.f. a date to be notified.</p>","words":85,"text_source":"published"},"rule":{"number":"96C","heading":"Bank Account for credit of refund","text":"For the purposes of sub-rule (3) of rule 91 , sub-rule (4) of rule 92 and rule 94 , \"bank account\" shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number: Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.] Amendment notes 1. Inserted vide Notification No. 35/2021-CT dated 24.09.2021 w.e.f. a date to be notified.","html":"<p>For the purposes of sub-rule (3) of rule 91 , sub-rule (4) of rule 92 and rule 94 , \"bank account\" shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number: Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.]</p><p class=\"rubric\">Amendment notes</p><p>1. Inserted vide Notification No. 35/2021-CT dated 24.09.2021 w.e.f. a date to be notified.</p>","words":85,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/96C/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}