Answer

1. F

   Facts

   Bank account details are added through a non-core amendment. The account must be in the name of the business and linked to the same PAN.

2. P

   Provisions and law

   • Rule 19(1), CGST Rules 2017Any change in registration details is filed in REG-14 within 15 days of the change; legal name, places of business and partners or directors need officer approval
   • Sec 28, CGST Act 2017Every registered person must inform changes in the information given at registration; the officer may approve or reject the amendment
3. A

   Analysis

   Rule 19(1) treats bank details as a non-core change, approved on filing. The portal validates the account holder name and PAN, so an account in a relative's name will fail. You can add up to 10 bank accounts. Example: a proprietor opens a current account in the firm's trade name under her own PAN; add it with a cancelled cheque or the first page of the passbook.

4. C

   Conclusion

   1. 1Keep a cancelled cheque or bank statement page showing the name, account number and IFSC.
   2. 2Open Amendment of Registration Non-core Fields, Bank Accounts tab.
   3. 3Add the account details and upload the proof.
   4. 4Submit with EVC or DSC.
   5. 5Check that the warning on the dashboard has gone.

Refunds are credited only to a validated bank account on the registration, so fix this early.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.