Auto Suspension of GST Registration for Non-Compliance with Rule 10A

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GST Portal Implements Automatic System for Bank Account Details (Dec 5th, 2025).

The GST Network has implemented crucial updates to the GST Portal to enforce compliance with Rule 10A, which governs the furnishing of bank account details. Taxpayers must be aware that failure to comply will now trigger an automatic suspension of their GST Registration, effective immediately following the specified deadline.

Mandatory Deadline and Automatic Suspension

As per the statutory requirement, taxpayers (excluding those under TCS, TDS, or Suo-moto registrations) must furnish their bank account details by the earliest of the following dates:

  • 30 days of grant of registration, OR
  • Before filing details of outward supplies in GSTR-1 or IFF (Invoice Furnishing Facility).

System Enforcement Update:

If a taxpayer fails to meet this deadline, the system will automatically suspend the registration. The suspension order can be viewed on the portal at:

Services > User Services > View Notices and Orders.

Procedure for Compliance and Revocation

Compliance is managed entirely through the non-core amendment process, which now triggers an automatic reversal of the suspension proceedings:

1. Adding Bank Account Details (Reinstatement):

Taxpayers can update their details through a non-core amendment by following this path:

Services > Registration > Amendment of Registration (Non-Core Fields).

2. Automatic Dropping of Cancellation Proceedings:

Once bank account details are furnished, cancellation proceedings will be automatically dropped by the system.

3. Manual Intervention (If Needed):

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 to Rule 10A

The requirement to furnish bank account details is not universally applicable:

  • Furnishing bank account details is not mandatory for OIDAR (Online Information and Database Access or Retrieval) and NRTP (Non-Resident Taxable Person) taxpayers.
  • Exception for OIDAR: However, for OIDAR taxpayers who select “Representative Appointed in India” as ‘Yes’, furnishing bank account details is mandatory.

Key Takeaway 💡

The implementation of automatic suspension for non-compliance with Rule 10A is a serious procedural step by GSTN. Newly registered taxpayers must ensure the bank details amendment is filed within the 30-day window to avoid immediate system suspension and disruption of their ability to file GSTR-1/IFF. Immediate compliance through the non-core amendment process is the only way to ensure the system automatically drops the cancellation proceedings.

Source: Advisory for Furnishing of Bank Account Details as per Rule 10A, Team GSTN, Dated: Dec 5th, 2025.

Statutory Reference: Rule 10A of the Central Goods and Services Tax (CGST) Rules, 2017.


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