Answer

1. F

   Facts

   Bank details can be skipped at application, but must be added within 30 days of grant or before filing the first GSTR-1, whichever is earlier, under Rule 10A.

2. P

   Provisions and law

   • Rule 10A, CGST Rules 2017Bank account details must be furnished within 30 days of grant of registration or before the first GSTR-1, whichever is earlier.
   • Sec 29(2), CGST Act 2017The officer may cancel registration for reasons such as non-filing of returns, business not conducted from the declared place, or registration obtained by fraud.
3. A

   Analysis

   The portal reminds you to add the account after login. It is added through a non-core amendment, which does not need officer approval. Failing to add it can lead to suspension of registration. Use an account in the name of the business or the proprietor, matching PAN.

4. C

   Conclusion

   1. 1Log in and open Services, Registration, Amendment of Registration Non-Core Fields.
   2. 2Add the bank account with a cancelled cheque or passbook page.
   3. 3Verify and submit with EVC or DSC.
   4. 4Confirm the account appears in your registration details.

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