After GST registration, Rule 10A requires bank-account details on the GST portal within 30 days of grant of registration or before GSTR-1/IFF — whichever is earlier. Miss it and face suspension (REG-31), blocked GSTR-1/IFF, and possible cancellation.
What is Rule 10A of the CGST Rules?
Rule 10A of the CGST Rules, 2017 deals with furnishing of bank-account details after GST registration.
Once a GST registration certificate in FORM GST REG-06 is made available and the GSTIN is assigned, the registered person must furnish the prescribed bank-account details on the GST portal.
The requirement was originally introduced with a 45-day timeline. Current GST Portal guidance provides a 30-day timeline for furnishing bank-account details.
Current deadline
The taxpayer must furnish bank-account details within 30 days from the date of grant of registration, or before furnishing the details of outward supplies in GSTR-1/IFF for the relevant period — whichever is earlier.
Why is bank-account updation important?
The bank account is an important part of the taxpayer’s GST profile. Apart from being a post-registration compliance requirement, bank-account validation is also relevant for GST refunds.
The GST Portal can validate the bank account, including checking whether the PAN maintained with the bank matches the PAN associated with the GSTIN. A successfully validated bank account can be used for filing refund applications.
- 1Belongs to the registered taxpayer
- 2Has the correct PAN details
- 3Is active and operational
- 4Has correct account number and IFSC details
- 5Is successfully validated on the GST portal
How to update bank account details on the GST Portal
Bank-account details are generally furnished through amendment of non-core fields on the GST Portal.
- 1Step 1 — Login to the GST Portal with the taxpayer’s GST credentials.
- 2Step 2 — Go to Amendment of Registration for non-core fields.
- 3Step 3 — Select Bank Accounts and enter account number, account type, IFSC, bank details, and supporting document wherever required.
- 4Step 4 — Validate the account on the portal and ensure validation succeeds.
- 5Step 5 — Submit the amendment using DSC or EVC, as applicable.
What happens if the bank account is not updated?
This is the most important part for every newly registered taxpayer. Failure to furnish bank-account details within the prescribed period can have consequences beyond a reminder.
1. GST registration can be suspended
If bank-account details are not furnished within the prescribed period, the taxpayer’s registration can be suspended. The taxpayer is also intimated through FORM GST REG-31.
2. GSTR-1 / IFF filing can be blocked
Once the registration is suspended for this reason, the taxpayer can be debarred from furnishing further GSTR-1/IFF. That disrupts reporting of outward supplies and the availability of invoice details to customers.
3. Suspension can be automatically revoked after bank details are updated
If the taxpayer updates bank-account details through the non-core amendment process, the GST Portal states that suspension due to failure to furnish bank-account details can be automatically revoked. If the GSTIN is only suspended, update the bank account immediately instead of waiting for further action.
What if the taxpayer still does not update after suspension?
If the taxpayer continues to ignore the requirement even after suspension, GST Portal guidance states that if bank-account details are not updated even after 30 days from issuance of FORM GST REG-31, the registration may be taken up for cancellation proceedings by the proper officer.
What if the GST registration is cancelled?
If GST registration has been cancelled by the proper officer on his own motion, the taxpayer may apply for revocation of cancellation under Section 30 of the CGST Act read with Rule 23 of the CGST Rules, subject to applicable conditions and timelines.
The application is generally made electronically in FORM GST REG-21. First rectify the underlying reason — here, failure to furnish valid bank-account details — then file for revocation. The GST Portal provides a facility for filing an application for revocation of a cancelled registration.
Is there a time limit for revocation?
Under Rule 23, the application for revocation is ordinarily required within 30 days from the date of service of the cancellation order, subject to statutory provisions on extension of time.
The current GST Portal also provides functionality for applications filed beyond 90 days and up to 270 days from the cancellation order, subject to the prescribed condonation process. After 270 days, the portal states that an application for revocation cannot be filed through that facility and the taxpayer may need to pursue the appellate remedy, as applicable.
Can the taxpayer continue business while GST registration is suspended?
A suspended GST registration should not be treated as an active registration for making taxable supplies. The CGST Rules provide that a registered person whose registration is suspended shall not make taxable supplies during the suspension period — meaning the person should not issue a tax invoice or charge GST during that period.
If your GSTIN shows “Suspended”, do not continue issuing GST invoices as usual. First understand the reason for suspension and take corrective action.
What about GST liabilities before cancellation?
Cancellation of GST registration does not automatically erase earlier GST liabilities. Any tax, interest, penalty, or other liability relating to the relevant period can remain payable even after cancellation. Cancellation should never be viewed as a way of ending previous GST obligations.
Practical example: ABC Enterprises
ABC Enterprises obtained GST registration on 1 September 2026 but did not update bank-account details on the GST Portal within the prescribed period. Reminders were ignored while other business activities continued.
The portal subsequently suspended the GST registration and issued FORM GST REG-31. At that stage, ABC should immediately update the bank-account details. If the bank details are successfully furnished, the suspension can be automatically revoked as per the portal mechanism.
If ABC continues to ignore the requirement after suspension, the registration may be taken up for cancellation proceedings. If a cancellation order is passed, ABC may then have to pursue revocation of cancellation within the prescribed framework — turning a simple bank-account update into a much heavier compliance problem.
What should a newly registered taxpayer do?
After receiving a GSTIN, do not stop at downloading the GST certificate. Follow a simple post-registration checklist.
Final takeaway
Bank-account updation under Rule 10A is not just a formality. For a newly registered taxpayer, the compliance path can look like: GSTIN granted → bank account to be updated → 30 days or earlier GSTR-1/IFF trigger → non-compliance → GSTIN suspended → GSTR-1/IFF restricted → REG-31 → continued default → cancellation proceedings → possible revocation proceedings.
The easiest solution is also the simplest: do not wait for your GSTIN to be suspended. Update and validate your bank account immediately after GST registration. Timely compliance is always easier — and cheaper — than restoring a registration after suspension or cancellation.
Need help with post-GST registration compliance?
PJRJ & Associates helps businesses across Delhi NCR and India with GST registration follow-through — Rule 10A bank-account updation, amendment filings, return setup, GSTR-2B reconciliation, and notice / revocation support where registration has been suspended or cancelled.
- 1GST registration and post-registration checklist completion
- 2Rule 10A bank-account amendment and validation support
- 3GSTR-1 / GSTR-3B filing setup for new GSTINs
- 4Response support for REG-31 / suspension situations
- 5Guidance on revocation of cancellation where applicable
Talk to a PJRJ partner
Need filing, formation, FEMA, or tax advice on this topic? Reach a partner in Delhi or Gurgaon — WhatsApp-first for India and overseas clients (IST hours).
Quick answers
Direct answers to common questions on this topic.
Yes. Registered taxpayers covered by Rule 10A are required to furnish the prescribed bank-account details within the applicable timeline.
Current GST Portal guidance requires bank-account details within 30 days from the date of grant of registration or before furnishing outward supplies in GSTR-1/IFF for the relevant period — whichever is earlier.
The GST registration can be suspended, the taxpayer can be debarred from filing further GSTR-1/IFF, and continued non-compliance after REG-31 can lead to cancellation proceedings.
Immediately furnish valid bank-account details through the non-core amendment functionality. The GST Portal states that suspension for this specific reason can be automatically revoked after bank-account updation.
If the cancellation was done by the proper officer on his own motion, the taxpayer may apply for revocation of cancellation under Section 30 of the CGST Act read with Rule 23, generally in FORM GST REG-21, subject to conditions and timelines.
No. Do not blindly apply for a fresh GST registration without examining the cancellation order, the reason for cancellation, outstanding compliance, and the appropriate remedy. The correct course depends on the facts of the case.
No. Cancellation does not automatically wipe out tax, interest, penalty, or other liabilities relating to the period for which the taxpayer was liable under GST.
A suspended registration should not be treated as active for taxable supplies. The CGST Rules provide that a registered person whose registration is suspended shall not make taxable supplies during the suspension period — do not issue tax invoices or charge GST until the status is corrected.
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