GST Rule 10A Update: Auto Suspension of Registration for Missing Bank Details (Dec 2025)
Published: December 5, 2025 | Founder – Kyna FinTax Associates
Starting December 5, 2025, the GST Portal now automatically suspends registrations for taxpayers failing to furnish bank account details as per Rule 10A. This applies to all except TCS/TDS/Suo-moto registrations. Suspension triggers if details aren’t provided within 30 days of grant or before GSTR-1/IFF filing, whichever is earlier.
What is Rule 10A Requirement?
Rule 10A mandates every taxpayer to declare bank account details linked to their GSTIN. Purpose: Verify legitimacy, enable refunds, and track transactions.
| Timeline | Action Required |
|---|---|
| Within 30 days of registration grant | Furnish bank details |
| OR before filing first GSTR-1/IFF | Whichever earlier |
| Non-compliance | Auto suspension + cancellation proceedings |
Exemptions:
-
TCS/TDS deductors
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Suo-moto registrations
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OIDAR (except with India representative)
-
NRTP taxpayers
New GST Portal Features (Dec 5, 2025)
1. Automatic Suspension
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System auto-suspends GSTIN if deadline missed
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View suspension order: Services > User Services > View Notices and Orders
2. Easy Bank Detail Addition
Path: Services > Registration > Amendment of Registration (Non-Core Fields)
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Add bank account (IFSC, Account No., etc.)
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Non-core amendment – Instant activation
3. Auto-Drop Cancellation Proceedings
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Once bank details furnished → Proceedings automatically dropped
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No manual intervention needed
4. Manual Drop Option
If auto-drop fails:
Services > User Services > View Notices and Orders
→ Select Notice → "Initiate Drop Proceedings"
Step-by-Step Fix Process
Scenario: Registration suspended due to missing bank details.
1️⃣ Login to GST Portal
2️⃣ Go to: Services > Registration > Amendment (Non-Core)
3️⃣ Add verified bank details (IFSC + Account No.)
4️⃣ Submit → ARN generated
5️⃣ Check: Notices & Orders → Auto-drop triggered
6️⃣ Manual drop if needed → Registration revived!
Timeline: Entire process takes under 30 minutes if documents ready.
Common Mistakes to Avoid
| Mistake | Impact | Solution |
|---|---|---|
| Using unverified bank account | Rejection + repeated suspension | Verify via cancelled cheque/statement |
| Missing India rep declaration (OIDAR) | Mandatory bank details required | Update rep status first |
| Delaying beyond 30 days | Auto suspension + notices | Act before first GSTR-1/IFF |
Who Gets Affected Most?
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New registrations (post-Oct 2025)
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Multiple GSTIN holders forgetting bank update
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OIDAR with India reps
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SMEs with accounting delays
Pro Tip: During registration, upload bank details immediately to avoid 30-day chase.
FAQs: Rule 10A Compliance
Q: Can I operate during suspension?
A: No. Outward supplies blocked until revival.
Q: Documents needed for bank update?
A: Cancelled cheque, bank statement, or passbook extract.
Q: What if bank details change later?
A: Update anytime via same non-core amendment path.
Q: NRTP exemption proof?
A: Auto-applies based on registration type.
Action Plan for Businesses
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Check Status: Services > User Services > Notices & Orders
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Update Immediately: If pending, add bank details today
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Set Reminder: New registrations → Bank details Day 1
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Team Training: Accountants aware of Rule 10A
Kyna FinTax Compliance Package includes Rule 10A verification + auto-suspension revival for Delhi SMEs.
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Kyna FinTax Associates
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Email: services@kynafintax.com
Website: https://kynafintax.com