BREAKING: GST Number to Be Auto-Suspended for Non-Furnishing of Bank Account Details

The Goods and Services Tax Network (GSTN) has recently issued an advisory dated December 05, 2025, regarding the Auto Suspension of GST Registration due to the Non-Furnishing of Bank Account Details under Rule 10A.

As per the advisory, all taxpayers except for those registered under TCS, TDS, or suo moto registrations must submit details related to their bank account under Rule 10A within the time limit of 30 days from the date of grant of registration or before furnishing outward supplies details in GSTR-1 or IFF, whichever is earlier.

GSTN has made the following revisions to the GST portal as per Rule 10A:

1. Automatic Suspension: As per the new update, the portal will suo moto suspend the registration if taxpayers fail to submit the required bank account details within the time limit of 30 days of registration. The suspension order will be uploaded to the “View Notices and Orders” section of the GST portal and can be viewed following these steps: Homepage of GST Portal > Services > User Services > View Notices and Orders.

2. Adding Bank Account Details: Bank account details can also be furnished at the GST portal via a non-core amendment by following these steps: Homepage of GST Portal > Services > Registration > Amendment of Registration (Non-Core Fields).

3. Automatic Dropping of Cancellation Proceedings: Once bank account details are successfully furnished on the GST portal within the statutory time limit, the portal will automatically drop the registration cancellation proceedings.

4. Manual Option to Drop Proceedings: If you notice your registration cancellation proceeding is not dropped automatically on the furnishing of bank account details on the system, then in that case, the system has allowed taxpayers to manually initiate the process using the “Initiate Drop Proceedings” tab available at Services > User Services > View Notices and Orders > Initiate Drop Proceedings.

5. Exemptions: Taxpayers belonging to the OIDAR and NRTP categories are not required to furnish their bank account details. However, taxpayers under the OIDAR category who have chosen “Representative Appointed in India” as “YES” are obligated to submit their bank account details.