GSTN Advisory on Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per 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.
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 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.
- Empanelment of ICAI Exam observer for January 2027 Examinations. Last date: 20.11.2026
- No arrest under GST- Major decision of 57th Meeting of GST Council held on 8th October 2026
- Later SC ruling cannot render an act done in compliance of a court order a statutory default
- Interest payment on mobilisation advance to NHAI not liable to TDS u/s 194A
- Typographical error in turnover accepted during assessment not a mistake apparent from record
