Rules 96C and 97A of the CGST Rules, 2017: Bank Account for Credit of Refund and Manual Filing and Processing

Rules 96C and 97A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

Rule 96C of the Central Goods and Services Tax Rules, 2017 defines "bank account" for the credit of a refund: the account must be in the name of the applicant and obtained on his Permanent Account Number. Rule 97A allows manual filing and processing wherever the refund Chapter speaks of electronic filing or issuance on the common portal. Rule 96C carries a footnote saying it was inserted "w.e.f. a date to be notified".

This article follows the CGST Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.

Rule 96C: for rule 91(3), rule 92(4) and rule 94, "bank account" means an account of the applicant which is in the name of the applicant and obtained on his Permanent Account Number; for a proprietorship concern, the proprietor's Permanent Account Number must also be linked with his Aadhaar number. The footnote says rule 96C was inserted with effect from a date to be notified. Rule 97A: manual filing and issuance are included wherever the Chapter speaks of electronic filing or issuance on the common portal.

The footnote on rule 96C

Rule 96C is printed in square brackets with a footnote that reads: "Inserted vide Notification No. 35/2021 - CT dated 24.09.2021 w.e.f. a date to be notified." This article gives no commencement date for rule 96C because the footnote gives none, and it does not say that the rule is, or is not, in force. Check whether a date has been notified before relying on it.

The refund rules this one serves

Rule 96C is a definition for three places in the refund Chapter: rule 91(3) (the payment order in FORM GST RFD-05 for a provisional refund, credited to a bank account of the applicant), rule 92(4) (the order in FORM GST RFD-06 and payment order in FORM GST RFD-05 for refund payable to the applicant under section 54(8)) and rule 94 (the interest order with a payment order in FORM GST RFD-05). Each of those speaks of "any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund". See rule 91, rules 90 and 92 and rules 93 and 94. The Chapter's other rules are live in their own posts, for example rule 96: the shipping bill as a refund application. If a refund has stalled because of the account details, our GST refund service can look at it with you.

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Rule 96C: the meaning of bank account

"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."

Three tests follow from the words:

1. the account is of the applicant;
2. it is in the name of the applicant; and
3. it is obtained on his Permanent Account Number.

The proviso: "in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor."

So, for a proprietorship, a fourth condition is added: the proprietor's Permanent Account Number must be linked with his Aadhaar number. The rule says nothing about how the linking is done or verified; it states only the requirement. For Aadhaar authentication of a registered person at the time of refund application, see rule 10B.

Rule 97A: manual filing and processing

"Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules."

• Where it applies: every process or procedure prescribed in the refund Chapter (rules 89 to 97A).
• What it adds: manual filing and manual issuance, in the Forms appended to the Rules, wherever the Chapter says "electronically" or "on the common portal".
• What it does not say: it prints no condition for when manual filing may be used and no period. The footnote records that rule 97A was inserted by Notification No. 55/2017-Central Tax dated 15.11.2017.

The Forms themselves are not described here; they are the Forms appended to the Rules.

Rule 95A

Rule 95A is shown as omitted. The footnote records Notification No. 14/2022-Central Tax dated 05.07.2022, with effect from 01.07.2019.

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At a glance

Who does what, by when

A worked example

Mehra Traders, an invented proprietorship, applies for a refund. Its application names a bank account in the name of the proprietor, Mr Kabir Mehra, obtained on his Permanent Account Number. If rule 96C applies on the date of credit, the account meets the first three tests, and because Mehra Traders is a proprietorship concern the proprietor's Permanent Account Number must also be linked with his Aadhaar number. The proper officer issues the payment order in FORM GST RFD-05 and the refund is credited to that account. Had the application named an account in the name of an unrelated company, that account would not be a "bank account" for the purposes of rule 96C.

Separately, where a step in the refund Chapter is described as electronic filing or electronic issuance on the common portal, rule 97A treats manual filing and manual issuance in the appended Forms as included for that step.

Points to watch

• Commencement of rule 96C. The footnote says "w.e.f. a date to be notified"; check whether a date has been notified.
• Name and PAN. Both must match the applicant.
• Proprietorship. The Aadhaar linking condition is in the proviso only.
• Rule 97A is wide. It covers every process or procedure of the Chapter, but prints no conditions.
• Rule 95A. Shown as omitted.

Need help getting a refund credited?

Account details cause avoidable delay: a name that does not match, or an account not obtained on the applicant's Permanent Account Number. We check the details before the application goes in and follow the payment order afterwards. See our GST refund service.

Key takeaways

• Rule 96C defines "bank account" for rule 91(3), rule 92(4) and rule 94: in the name of the applicant, obtained on his Permanent Account Number.
• A proprietor's Permanent Account Number must also be linked with his Aadhaar number.
• The footnote says rule 96C was inserted "w.e.f. a date to be notified"; no date is given here.
• Rule 97A includes manual filing and issuance in the appended Forms.
• Rule 95A is shown as omitted.

Read next

• Rule 91 of the CGST Rules, 2017: grant of provisional refund
• Rule 97 of the CGST Rules, 2017: the Consumer Welfare Fund
• Rules 93 and 94 of the CGST Rules, 2017: rejected refund and interest on delayed refunds
• Rule 96: the shipping bill as a refund application

Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.