Important Update: Auto-Suspension of GST Registration for Missing Bank Details (Rule 10A)

To all taxpayers,

As per Rule 10A, it is mandatory for most taxpayers to provide their bank account details within 30 days of receiving their GST registration. Alternatively, these details must be submitted before filing their GSTR-1 or Invoice Furnishing Facility (IFF), whichever occurs earlier. This rule does not apply to registrations under TCS, TDS, or Suo-moto categories.

The GST Portal has introduced several updates related to Rule 10A:

Automatic Registration Suspension

If a taxpayer fails to submit their bank account information within the 30-day window after registration, their GST registration will be automatically suspended by the system. You can review the suspension order by navigating to: Services > User Services > View Notices and Orders.

How to Add Bank Account Details

Taxpayers can add their bank account details through a non-core amendment. This can be done by going to: Services > Registration > Amendment of Registration (Non-Core Fields).

Automatic Dropping of Cancellation Proceedings

Once the required bank account details have been furnished, the system will automatically cancel any ongoing registration cancellation proceedings.

Manual Option for Dropping Proceedings

Should the cancellation proceedings not be automatically dropped on the same day after you've added your bank details, you have the option to manually trigger this process. Use the “Initiate Drop Proceedings” button located at: Services > User Services > View Notices and Orders > Initiate Drop Proceedings.

Exemptions

Certain taxpayers are exempt from this requirement:

• OIDAR (Online Information and Database Access or Retrieval) taxpayers are generally exempt.
• NRTP (Non-Resident Taxable Person) taxpayers are also exempt.
• However, if an OIDAR taxpayer indicates “Representative Appointed in India” as 'Yes', then providing bank account details becomes mandatory for them.

Thank you, Team GSTN

Original Link: https://services.gst.gov.in/services/advisoryandreleases/read/641