Rule 10A. Furnishing of Bank Account Details. -
After a certificate of registration in FORM GST REG-06
has been made available on the common portal and a Goods and Services Tax
Identification Number has been assigned, the registered person, except those
who have been granted registration under rule 12 or, as the case may be rule
16, shall as soon as may be, but not later than forty five days from the date
of grant of registration or the date on which the return required under section
39 is due to be furnished, whichever is earlier, furnish information with
respect to details of bank account, or any other information, as may be
required on the common portal in order to comply with any other provision.]