GSTN Advisory (5 December 2025): Auto Suspension of GST Registration for Non-Furnishing of Bank Account Details Under Rule 10A

As per Rule 10A, taxpayers (except those registered under TCS, TDS, or Suo-moto registrations) must furnish their bank account details within 30 days of grant of registration or before filing details of outward supplies in GSTR-1 or IFF, whichever is earlier. Therefore, the following updates have been implemented on the GST Portal with respect to Rule 10A:

• Automatic Suspension: If a taxpayer fails to furnish bank account details within 30 days of registration, the system will automatically suspend the GST registration. The suspension order can be viewed at: Services > User Services > View Notices and Orders.
• Adding Bank Account Details: Taxpayers can add bank account details through a non-core amendment by navigating to: Services > Registration > Amendment of Registration (Non-Core Fields).
• Automatic Dropping of Cancellation Proceedings: Once bank account details are furnished, cancellation proceedings will be automatically dropped by the system.
• Manual Option to Drop Proceedings: If the cancellation proceedings are not dropped automatically on the same day after adding bank details, the taxpayer can manually initiate the process using the “Initiate Drop Proceedings” button available at: Services > User Services > View Notices and Orders > Initiate Drop Proceedings.
• Exemptions: Furnishing bank account details is not mandatory for OIDAR and NRTP taxpayers. However, for OIDAR taxpayers who select “Representative Appointed in India” as ‘Yes’, furnishing bank account details is mandatory.