1. RULE 10A Details of Bank account and PAN Aadhar Link
   1. After obtaining registration, registered person is required to upload his bank details, which is in his name and his PAN number is also updated with bank.
   2. Said details has to be furnished within 45 days from registration or before due date of furnishing return u/s 39, whichever is earlier.
   3. In case of proprietorship, Pan and Aadhar of proprietor should be linked.

2. Rule 10B Aadhaar authentication for registered person

The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the:

a. proprietor, in the case of proprietorship firm,

b. any partner, in the case of a partnership firm,

c. karta, in the case of a Hindu undivided family,

d. Managing Director or any whole time Director, in the case of a company,

e. any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society,

f. Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory,

in order to be eligible for the purposes:

1. For filing of application for revocation of cancellation of registration in FORM GST
   REG-21 under Rule 23
2. For filing of refund application in FORM RFD-01 under rule 89
3. For refund under rule 96 of the integrated tax paid on goods exported out of India

Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification
documents, namely: –
(a) her/his Aadhaar Enrolment ID slip; and
(b) (i) Bank passbook with photograph; or
(ii) Voter identity card issued by the Election Commission of India; or
(iii) Passport; or
(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):
Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.

3. Rule 45 relaxing the requirement to file ITC-04

For Principal with Aggregate turnover above Rs. 5 crores in preceding FY, will have to file 6 monthly ITC-04 i.e. for April to September & for October to March.

For Principal with Aggregate Turnover upto Rs. 5 crores in preceding FY, will have to file ITC-04 annually for a financial year.

4. Rule 59 Blocking of GSTR-1 for non-filing of GSTR 3B

Registered person shall not be allowed to furnish form GSTR-1, if has not furnished the return in Form GSTR-3B for the preceding month w.e.f. 01st January 2022

It means w.e.f. 1st January, 2022, the GSTR-1 return filing facility will be blocked if taxpayer have not submitted the return in FORM GSTR-3B for the preceding month.

According to Rule 59(6) of the CGST Rules, if a registered taxpayer fails to file a GSTR-3B return for the previous month, he would not be unable to file information about the outward supply of goods or/and services in GSTR-1.

5. Rule 96C Bank account for Refund

Refund will be granted in a bank account which is in name of registered person and said account is obtained on his pan number.

Pan should be updated in bank account.