# The Central Goods and Services Tax Rules, 2017, Rule 96C: Bank Account for credit of refund

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/96C/

## 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.

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