Notification/Circular No. – Advisory dated December 5, 2025
Applicable Act/Rule – Central Goods and Services Tax Rules, 2017
Applicable Section/Rule – Rule 10A
Rule 10A already mandated timely furnishing of bank account details. What’s changed is enforcement. GSTN has stopped tolerating non-compliance and automated suspension and cancellation workflows.
Registered persons (excluding TDS, TCS and suo-moto registrations) must furnish bank account details within 30 days from grant of registration or before filing GSTR-1/IFF, whichever is earlier. Failure now leads to system-driven automatic suspension of GST registration, with orders available on the portal.
Bank details can be added only through non-core amendment. Once furnished, cancellation proceedings are auto-dropped by the system. If the system doesn’t drop proceedings the same day, taxpayers must manually trigger it using the “Initiate Drop Proceedings” option.
OIDAR and NRTP taxpayers are generally exempt. However, OIDAR taxpayers who appoint a representative in India are mandatorily required to furnish bank details.
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