Posted on 05-12-2025:

Auto Suspension of GST Registration Due to Non-Furnishing of Bank Account Details (Rule 10A )

Dear Taxpayers,

As per Rule 10A of the CGST Rules, all taxpayers (except those registered under TDS, TCS, or suo-moto registration) must furnish bank account details within:

• 30 days of GST registration, or

• Before filing GSTR-1 / IFF,

whichever is earlier.

To ensure compliance, the GST portal has introduced new automated processes related to Rule 10A.

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🔔 Key Updates on GST Portal (Rule 10A)

1. Automatic Suspension of Registration

• If bank account details are not provided within 30 days of registration,
  ➝ The system will automatically suspend GST registration.

• Suspension order can be viewed under:
  Services → User Services → View Notices and Orders

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2. Adding Bank Account Details

Taxpayers can update bank account information by filing a non-core amendment:

Services → Registration → Amendment of Registration (Non-Core Fields)

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3. Automatic Dropping of Cancellation Proceedings

Once the bank account details are added:

• The system will automatically drop the cancellation proceedings.

• No manual intervention needed if the update reflects on the same day.

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4. Manual Option to Drop Cancellation Proceedings

If cancellation proceedings do not drop automatically:

• Taxpayer can manually click:
  Services → User Services → View Notices and Orders → Initiate Drop Proceedings

This will complete the process instantly.

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5. Exemptions

Bank account details are not mandatory for:

• OIDAR taxpayers

• NRTP taxpayers

However, OIDAR taxpayers with a representative in India (Yes selected) must furnish bank account details.

For more details, refer to the official GSTN advisory.