Bank Account for credit of refund
Rule 96C of the Central Goods and Services Tax Rules, 2017 deals with bank Account for credit of refund. 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 Nu The Act came into force on 22 Jun 2017.
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.
Rule 96C, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Questions about Rule 96C
What does Rule 96C of the Central Goods and Services Tax Rules deal with?
Rule 96C of the Central Goods and Services Tax Rules is headed "Bank Account for credit of refund". 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 Nu
How do I find court cases under Rule 96C of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 96C, rule 96C CGST Rules 2017, rule 96C of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Rule 96C of the Central Goods and Services Tax Rules come into force?
Rule 96C of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 96C, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.