Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details (Rule 10A Update – December 2025)

The GST portal has introduced important compliance changes for newly registered taxpayers as per Rule 10A of the CGST Rules. These changes directly impact taxpayers who fail to update bank account details within the prescribed time.

1. Mandatory Bank Account Updating Under Rule 10A

Every taxpayer (except TCS, TDS, and suo-moto registrations) must furnish bank account details:

• Within 30 days of grant of registration, or

• Before filing GSTR-1 or IFF, whichever is earlier.

Failure to comply triggers automatic system-based suspension.

2. Automatic Suspension of Registration

If bank account details are not furnished, the GST system will automatically suspend the taxpayer’s registration.

Suspension details can be viewed here:
Services > User Services > View Notices and Orders

3. Adding Bank Account Details

Taxpayers can add or update bank details through a non-core amendment:

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

Once updated, the system verifies and processes the change.

4. Automatic Dropping of Cancellation Proceedings

If suspension or cancellation proceedings were initiated due to non-furnishing of bank details, the system will:

• Auto-drop the cancellation proceedings after bank details are furnished.

5. Manual “Drop Proceedings” Option

If the system does not auto-drop proceedings the same day, taxpayers may manually request it:

Services > User Services > View Notices and Orders > Initiate Drop Proceedings

This gives taxpayers control in case the automated workflow delays.

6. Exemptions from Bank Account Requirement

Bank account details are not mandatory for:

• OIDAR taxpayers

• NRTP taxpayers

Exception:
If an OIDAR taxpayer selects “Representative Appointed in India – Yes”, then furnishing bank account details becomes mandatory.

Conclusion

This update significantly strengthens compliance requirements for new GST registrants. Taxpayers must ensure timely submission of bank details to avoid automatic suspension and cancellation proceedings. The new automated and manual “drop proceedings” features simplify post-compliance restoration.