The GSTN on 05.12.2025 has issued an update on mandatory furnishing of Bank account details under Rule 10A. Rule 10A of the CGST Rules mandates that every registered taxpayer (other than those registered under TCS, TDS, or suo-motu registrations) must furnish their bank account details within 30 days of grant of registration, Before filing GSTR-1 or IFF, whichever is earlier. 

Key Functional Changes Implemented on GST Portal

1. Automatic Suspension of Registration: If a taxpayer fails to furnish bank account details within 30 days from the date of registration, the system will auto-suspend the GST registration. The suspension order can be accessed by Services → User Services → View Notices and Orders. This measure ensures that non-compliant registrations are promptly identified and restricted until corrective action is taken.
2. Facility to Add Bank Account Details: Taxpayers may furnish their bank account details anytime through a non-core amendment by navigating to Services → Registration → Amendment of Registration (Non-Core Fields). They must provide Bank account number, IFSC code, Supporting documents such as bank statement, cancelled cheque, or passbook copy. 
3. Automatic Dropping of Cancellation Proceedings: After the taxpayer successfully furnishes the required bank account details the system will automatically drop any initiated cancellation proceedings. This eliminates the need for additional communication with the jurisdictional officer.
4. Manual “Drop Proceedings” Option: If the system does not drop proceedings on the same day, taxpayers can manually trigger the process vide Services → User Services → View Notices and Orders → Initiate Drop Proceedings. This provides an immediate resolution without having to wait for backend processing.
5. Exemptions and Special Cases: Exempt from Furnishing Bank Account Details OIDAR (Online Information Database Access and Retrieval) service providers, and NRTP (Non-Resident Taxable Persons). If an OIDAR taxpayer selects “Representative Appointed in India = Yes”, then furnishing bank account details becomes mandatory.

Source: GSTN