The Goods and Services Tax Network (GSTN) on Friday has issued a important advisory for GST taxpayers, emphasizing the mandatory requirement to provide valid bank account details before filing GSTR-1 or using the Invoice Furnishing Facility.
Under Rule 10A of the Central Goods and Services Tax (CGST) Rules, 2017, taxpayers are required to provide valid bank account details within 30 days of registration or before filing GSTR-1/Invoice Furnishing Facility (IFF), whichever comes first.
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