Statutory text — CGST Rules, 2017, as amendedRule 96C
1[Rule 96C. 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 Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.]
1. Inserted vide Notification No. 35/2021-CT dated 24.09.2021 w.e.f. a date to be notified.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source