Advisory for Furnishing of Bank Account Details as per Rule 10A

Advisory dated November 20, 2025

Applicable Act/Rule – Central Goods and Services Tax Rules, 2017 (CGST Rules)

Applicable Section/Rule: Rule 10A

Rule 10A mandates that once a certificate of registration in FORM GST REG-06 is made available and a GSTIN is assigned, the registered person (except those registered under Rule 12 or Rule 16) shall furnish bank account details within thirty days from the date of registration or before furnishing the details of outward supplies in FORM GSTR-1 or using the Invoice Furnishing Facility (IFF), whichever is earlier.

  • Taxpayers (excluding those registered under TCS, TDS or suo-moto registration) must furnish bank account details within 30 days of grant of registration or before filing details of outward supplies in GSTR-1 or IFF, whichever occurs earlier.
  • The changes will be implemented on the GST Portal shortly; taxpayers who have not yet furnished bank account details must update the same at the earliest to avoid suspension of their GST registration and disruption of business operations.
  • Bank account details can be added via non-core amendment on the GST Portal: Services → Registration → Amendment of Registration (Non-Core Fields).

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