CBIC / GST advisory · 05 Dec 2025
Official title
Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A
Official record
Open source pageSummary
Check the official recordTaxpayers must furnish bank account details within 30 days of registration or before filing GSTR-1 or IFF. The GST portal automatically suspends the registration of taxpayers who fail to meet this deadline. Taxpayers add bank account details through a non-core amendment on the portal. The system automatically drops cancellation proceedings after the taxpayer adds the bank account details. If the system does not drop proceedings automatically, the taxpayer uses the initiate drop proceedings button. This rule applies to most taxpayers except those registered under TCS, TDS, or suo-moto. OIDAR and NRTP taxpayers are exempt from this requirement. OIDAR taxpayers who appoint a representative in India must provide bank details.
What you must do
Dear Taxpayers,
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.
Thanking You,
Team GSTN
Who is affected
Thresholds
Exceptions
If you do not comply