Significant Major change in Rule 10A - Furnishing of Bank Accounts

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GSTN has issued an advisory on 5th December 2025 for Auto suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A

What is Rule 10A

Rule 10A mentions about furnishing of the details of bank account in the common portal of Goods and Service Tax within 30 days or before furnishing of GSTR-1 or IFF as applicable.

The extract of Rule 10 of CGST Rules 2017 is reproduced hereunder:

After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall 2[within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal].

Updates issued by GSTN Advisory

Automatic Suspension

If a taxpayer fails to furnish bank account details within 30 days of registration, the system will automatically suspend the 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).

Rule 10A - Furnishing of Bank Account in GST Portal

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.

Requirement	Update
Furnish bank account details	Mandatory within 30 days or before filing GSTR-1/IFF
Consequence of delay	Automatic suspension of GST registration
How to update bank details	Through Non-Core Amendment of Registration
After updating details	Cancellation proceedings auto-dropped by GST system
Manual option	Use Initiate Drop Proceedings under Notices & Orders
Exempt categories	OIDAR & NRTP taxpayers (with exceptions)

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Major change in Rule 10A – Furnishing of Bank Accounts

What is Rule 10A