Dealer who sale is in cash only how will they enter on gstn portal
Clarify your question
The dealer will have to get invoice from supplier of raw material and also have to make entry electronically every time sales is done.
You must have to Registered with Commercial Taxes and GSTN will provide you User id and Password and till 30th May enrolment under GST rolled out and will open again from 1st June 2017 then you may attempt for GST N
Clarify ur question whether in relation to bank account number at the time of registration or in relation to return filing/accounting etc