CGST Rule 10A: Bank Account Details After GST Registration
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Team Finaccle
Reviewed by
CA Sumit Pokharna
· Updated
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Goods and Services Tax (GST)
What Is GST Rule 10A?
GST Rule 10A requires most newly registered taxpayers to furnish valid bank account details on the GST portal within 30 days of receiving their GST registration or before filing their first GSTR-1 or using the Invoice Furnishing Facility (IFF), whichever is earlier.
The requirement is important because failing to provide bank details can lead to the automatic suspension of GST registration under the portal's compliance process. GSTN introduced this system-based enforcement in December 2025.
If you have recently received your GST Identification Number (GSTIN), updating your bank account details should be one of your first compliance tasks.
Quick answer: Under GST Rule 10A, eligible taxpayers must submit their bank account details within the prescribed deadline. If the details are not furnished within 30 days, the GST portal can automatically suspend the registration and initiate cancellation proceedings.
Newly registered businesses should also understand their ongoing tax obligations, including return filing and record maintenance. Read Finaccle’s guide to GST compliance for Indian enterprises for an overview of registration, GST returns and other compliance requirements.
What Does GST Rule 10A Say?
Rule 10A of the Central Goods and Services Tax (CGST) Rules, 2017, deals with furnishing bank account details after registration. It was introduced through Notification No. 31/2019–Central Tax dated 28 June 2019. The deadline was subsequently amended to 30 days or before filing GSTR-1/IFF, whichever is earlier.
The details must be submitted through the common GST portal in the prescribed manner.
For example, if a business receives its GST registration on 1 October, it should not wait until the end of the month if its first GSTR-1 or IFF filing is due earlier. The applicable deadline is whichever comes first.
Read the official CGST Rules on the CBIC portal for the rule's wording and amendment history. Businesses looking for help with registration-related requirements can also read Finaccle’s guide to GST registration and amendment, which explains the registration process and how eligible registration details can be amended.
What Changed Under GST Rule 10A?
Previously, taxpayers could receive reminders or face restrictions on filing outward-supply details if they failed to furnish bank information. The portal's enforcement process has since become stricter.
August 2023: The deadline was amended to 30 days from the date of registration or before filing GSTR-1/IFF, whichever is earlier.
November 2025: GSTN advised taxpayers to submit their bank details promptly to avoid suspension.
December 2025: GSTN announced the implementation of automatic suspension for eligible taxpayers who fail to furnish bank details within the prescribed 30-day period.
Once the required bank details are furnished, the system is designed to drop the related cancellation proceedings automatically. If this does not happen on the same day, taxpayers can use the Initiate Drop Proceedings option available on the portal.
You can read the GSTN advisory on bank account details under Rule 10A.
Who Must Furnish Bank Account Details Under GST Rule 10A?
Most regular and composition taxpayers must provide their bank account details after registration. However, certain categories are excluded under the applicable rules and GSTN guidance.
Taxpayer category | Bank details required under Rule 10A? |
Regular taxpayers | Yes |
Composition taxpayers | Yes |
Casual taxable persons | Generally yes, subject to the applicable registration provisions |
Persons registered for TDS or TCS under Rule 12 | Excluded from the Rule 10A requirement |
Registrations granted by the department under Rule 16 | Excluded from the Rule 10A requirement |
Non-resident taxable persons (NRTPs) | Not mandatory under GSTN's stated exemption |
OIDAR service providers | Not mandatory unless they have appointed a representative in India |
Important: If your registration falls under a special category, check the applicable GST rules and portal instructions before relying on an exemption.
Why Is Updating Bank Details Important?
Providing bank details is not just a registration formality. It helps maintain GST compliance and prevents avoidable interruptions to business operations.
1. Avoid automatic GST registration suspension
If you fail to submit the required information within the prescribed period, the GST portal may automatically suspend your registration. This can create additional compliance work and delay normal business activities.
2. Prevent disruption to return filing
A taxpayer who has not furnished the required bank details may face restrictions on filing GSTR-1 or using IFF. This can affect invoice reporting and related business processes.
For a better understanding of outward-supply reporting, read Finaccle’s guide to GSTR-1 and the Invoice Furnishing Facility (IFF). It explains the purpose of these reporting facilities and how they relate to GST return filing.
3. Reduce risks to invoicing and business operations
A suspended GST registration can prevent the taxpayer from making taxable supplies during the suspension period. Customers may also face difficulties when checking the supplier's GST status or processing related input tax credit claims.
4. Support refund processing
Valid bank details are important for receiving eligible GST refunds. Incorrect or incomplete account information can cause avoidable delays or verification issues.
Documents Required to Update Bank Details
Before starting the amendment, keep the bank information and supporting document ready.
Commonly used supporting documents include:
The first page of the bank passbook showing the relevant account details
A bank statement showing the account holder's name and account information
A cancelled cheque displaying the required bank details
Make sure the document is clear and legible. The account information should match the details entered on the GST portal.
The bank account should meet the applicable requirements, including the prescribed relationship between the account holder, registered taxpayer and PAN. For a company or LLP, avoid using an unrelated individual's personal bank account.
How to Add Bank Account Details on the GST Portal
You can generally update bank details through an amendment to the non-core fields of your GST registration.
Follow these steps:
Visit the official GST portal and log in using your credentials.
Navigate to Services > Registration > Amendment of Registration (Non-Core Fields).
Open the Bank Accounts section or tab.
Add the required account details, including the account number, account type and IFSC code, as requested by the portal.
Upload the supporting bank document and complete the required fields.
Review the information and complete the declaration and verification process.
Submit the application using DSC or EVC, as applicable.
Save the acknowledgement or application reference for your records.
The GST portal's official Non-Core Fields user guide provides further instructions for amending registration details.
If you are setting up a new business, Finaccle’s GST registration process guide for entrepreneurs and startups provides additional information about registration, required documents and post-registration compliance.
Non-core amendments are generally auto-approved after successful submission and do not require separate tax-officer approval. Follow the portal's current instructions if additional verification is requested.
What If Your GST Registration Is Already Suspended?
If your registration has been suspended because you did not furnish bank details, take action promptly.
Log in to the GST portal.
Open Services > Registration > Amendment of Registration (Non-Core Fields).
Add the valid bank account details and submit the amendment.
Go to Services > User Services > View Notices and Orders.
Check whether the cancellation proceedings have been dropped.
If they have not been dropped automatically on the same day, use the Initiate Drop Proceedings option if it is available.
Keep the submission acknowledgement and check the registration status before resuming taxable supplies. If the portal shows a separate notice or unresolved compliance issue, respond to it within the specified time.
Common Mistakes to Avoid
Businesses can avoid unnecessary compliance issues by checking these points before submitting their bank information.
Waiting until the deadline: Add bank details soon after receiving the GSTIN instead of waiting for the first return.
Entering an incorrect IFSC or account number: Verify the information against an official bank document.
Uploading an unclear document: Ensure the account holder's name and other required details are readable.
Using an unsuitable account: Confirm that the account satisfies the requirements applicable to the registered taxpayer.
Ignoring GST portal notices: Review notices and orders regularly, especially if the registration status changes.
Assuming suspension will clear instantly: Confirm that the proceedings have been dropped and the registration status is updated.
How Finaccle Can Help With GST Registration Compliance
New GST registrations involve more than obtaining a GSTIN. Businesses also need to organise their bank details, invoicing process, return calendar and ongoing compliance.
Finaccle helps businesses understand GST registration requirements and related compliance tasks, making it easier to identify missing information and reduce avoidable filing issues.
Explore Finaccle's GST registration services or visit Finaccle to learn more about its business and tax compliance support.
Frequently Asked Questions About GST Rule 10A
1. What is the deadline for furnishing bank details under GST Rule 10A?
Ans: Eligible taxpayers must furnish their bank account details within 30 days of the date of GST registration or before filing the first GSTR-1 or using IFF, whichever is earlier. It is best to update the details as soon as the GSTIN is issued.
2. What happens if I do not update my bank details within 30 days?
Ans: The GST portal can automatically suspend your registration and initiate cancellation proceedings. Once you furnish the required details, the related proceedings should be dropped automatically; check the portal and initiate the drop process manually if necessary.
3. Can I add bank details after GST registration?
Ans: Yes. You can generally add bank details through Services > Registration > Amendment of Registration (Non-Core Fields) on the GST portal. Enter the correct information, upload the required document and submit the amendment using the prescribed verification method.
4. Is a current account compulsory under GST Rule 10A?
Ans: Rule 10A requires valid bank account details that meet the applicable requirements; it does not simply state that every taxpayer must use a current account. Confirm that the account is acceptable for your business constitution and matches the prescribed taxpayer and PAN requirements.
5. Are bank details mandatory for every GST registration?
Ans: No. Certain categories, including registrations under Rule 12 or Rule 16, are excluded from the Rule 10A requirement. GSTN also states exemptions for non-resident taxable persons and OIDAR providers, subject to the stated exception for OIDAR providers that appoint a representative in India.
6. How can I check whether my GST registration is suspended?
Ans: Log in to the GST portal and review your registration status and notices or orders. If the registration was suspended due to missing bank details, submit the required information and verify that the related proceedings have been dropped.
7. Can I change my bank account details later?
Ans: Yes. Bank account information can generally be amended through the non-core registration amendment process. Ensure that the new account meets the applicable requirements and retain the submission acknowledgement for your records.
Got Your GSTIN? Complete Your Bank Details Before Your First Return
Receiving your GST registration is the beginning of your compliance journey, not the end. Missing the bank-detail deadline under GST Rule 10A can lead to suspension, return-filing restrictions and unnecessary business disruption.
Start with a simple compliance check: verify your account details, upload a clear supporting document, submit the amendment and confirm that the GST portal reflects the updated information.
Need help getting your GST registration details and compliance process in order? Contact Finaccle for guidance on GST registration and related compliance requirements.
Reviewed by a Chartered Accountant
CA Sumit Pokharna
Chartered Accountant, Director at Finaccle
Director at Finaccle Advisory Private Limited. Leads compliance, tax and Virtual CFO work for businesses across Surat, Mumbai and Delhi.
Written by
Team Finaccle
· Last updated
This article is general information, not advice for your situation. Speak to our CA team before acting on it.
