In rule 10A of the said rules, for the words, figures and punctuations “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”, the words, figures and punctuations “within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal”, shall be substituted,.
¨sÁUÀ – 4 J Part – IV A 30 2023( , 08 1945) BENGALURU, SATURDAY, 30, SEPTEMBER, 2023( AASHWAYUJA , 08, SHAKAVARSHA, 1945) . 471 No. 471 2