Bank Account for credit of refund
Rule 96C of the CGST Rules
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A refund is credited only to a bank account in the applicant’s own name and linked to his PAN – a validated account, which is why a mismatch in the bank details stalls the payment.
The exact words of the law
437 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2021-09-24 · Inserted
35/2021-CTdated24
Inserted vide Notification No. 35/2021-CT dated 24.09.2021 w.e.f. a date to be notified.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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