GSTN issued a very important advisory on November 20, 2025, stating that changes regarding Rule 10A will go live soon on the GST Portal. These changes will have an impact directly on all taxpayers, except a few categories of taxpayers, who have not updated their bank account details so far after obtaining the GST registration.

The update is targeted towards ensuring better compliance, preventing fake registrations, and making sure that each GSTIN is linked to valid and traceable bank accounts.

What Rule 10A Says — And What Has Changed

According to the GSTN advisory, all taxpayers shall furnish bank account details within a period of 30 days from the date of registration or prior to the filing of GSTR-1/IFF, whichever is earlier.

Who should provide bank account information?

All regular taxpayers, except the following categories:

·        TCS (Tax Collected at Source) registrants

·        Tax Deducted at Source (TDS) registrants

·        Suo-moto GST registrations issued by the department on its own.

·        Everyone else needs to modify their main bank account and any additional bank accounts for business.

What happens if you do not update bank account details?

GSTN has clearly warned that failure to furnish the bank account details can lead to:

Suspension of GST Registration

Your GSTIN may be suspended under Rule 10A, which restricts your ability to:

• ·        File GSTR-1
• ·        Generate e-invoices
• ·        File IFF
• ·        Continue business as usual

Business Interruption

No outward supplies can be filed while the registration is suspended. It affects cash flow, vendor compliance, and customer operations.

Possible Cancellation

Your GST registration could eventually get cancelled if ignored even after suspension, thus creating major compliance hurdles.

GSTN has advised all such taxpayers to update their details at the earliest to avoid penalties and business interruption.

How to Add or Update Bank Account Details on the GST Portal

You can update your bank account details through a non-core amendment.

Go to: Services → Registration → Amendment of Registration (Non-Core Fields)

You will be able to upload:

• ·        Bank account number
• ·        IFSC code
• ·        Supporting documents (passbook, statement or cancelled cheque)
  
  

Why Rule 10A Was Tightened

The GST department has been facing increasing difficulty in tracking multiple undisclosed bank accounts operated by certain GST-registered businesses. Many taxpayers were using bank accounts that were never reported on the GST Portal, making it harder for authorities to verify transactions and identify fraudulent activity.

To close this loophole and strengthen compliance:

• Rule 10A has been made stricter and more comprehensive

• Taxpayers are now required to update all bank accounts used for business purposes

• Failure to update bank details will result in automatic suspension of GST registration

These changes aim to curb fake invoicing, prevent fraudulent ITC claims, and ensure complete traceability of transactions under GST.

Additionally, newly registered businesses must now update their bank account details within 30 days of receiving a GSTIN or before filing their first GSTR-1, whichever is earlier.

Other Obligatory Registrants Beneath the GST

Even if the turnover is below the threshold limit, the following categories of taxpayers shall compulsorily register under the GST. These taxpayers also have to comply with Rule 10A, which essentially means providing bank account details on time to avoid suspension of registration.

Below is a detailed explanation of each category:

1. Persons Making Interstate Supplies

Any business or individual supplying goods or services from one state to another is required to take compulsory GST registration.

Example: T-shirts sold from Telangana to Karnataka via courier or online.

2. Input Service Distributors (ISD)

ISDs are offices of a company that receive input services such as advertising, software, and consulting services and distribute the tax credit to other branches of the same organization.

Registration is compulsory to correctly track the flow of ITC.

3. Agents of Suppliers

Any person making a supply on behalf of another registered taxpayer must register.

Example: Commission agents, brokers, consignment agents dealing in goods belonging to someone else.

4. Persons Liable Under Reverse Charge Mechanism (RCM)

Businesses that receive regular supplies that are taxable under RCM should also be registered regardless of the level of turnover.

Example: GTA services, professional services, import of services, etc.

5. E-commerce Sellers

Irrespective of the amount of turnover, a person selling goods or services through platforms such as Amazon, Flipkart, Meesho, Myntra, Zomato, Swiggy, Ola, Uber, etc. must register themselves.

E-commerce platforms collect TCS and require the GST details from sellers.

6. E-commerce operators/Aggregators

Platforms that host or supply services on behalf of sellers must register mandatorily.

Examples: Amazon, Flipkart, Zomato, Swiggy, Uber, OYO, Airbnb.

7. Non-Resident or Casual Taxable Persons

Persons who temporarily supply goods/services in India without a fixed place of business are required to register themselves.

Example: Foreign exhibitors selling products at Indian trade fairs.

8. Overseas Providers of OIDAR Services

Any foreign company that provides Online Information and Database Access or Retrieval services to users in India is required to register. These include: Online streaming platforms Cloud storage providers Subscription-based software Digital learning platforms

Note: If you belong to any of the above categories, then the registration of GST becomes mandatory. Moreover, you have to update your bank account details compulsorily under Rule 10A. Failure to update the bank account will result in suspension of your GST registration.

Final Takeaway

The latest GSTN advisory sends a strong and unmistakable message:

“No bank details = No active GST registration.”

This update reinforces the government’s push toward cleaner data, stronger compliance, and tighter fraud control. Every registered taxpayer whether a small business, e-commerce seller, service provider, or mandatory registrant must ensure that bank account information is correctly furnished on the GST portal.

Failing to update your bank details may lead to:

• ·         Immediate suspension of GST registration
• ·         Inability to file returns or generate e-way bills
• ·         Compliance penalties and late fees
• ·         Disruption of business operations and cash flow

As GST moves into a more integrated and analytics-driven system, maintaining complete and accurate registration details is no longer just a formality — it is a critical compliance requirement.

Keeping your bank account updated today will protect your business from suspension risks and ensure uninterrupted GST operations.

Conclusion

The GSTN advisory dated November 20, 2025 makes it quite clear that furnishing bank account details is no longer a minor compliance formality; instead, it's a mandatory requirement linked directly with the validity of your GST registration.

The tightening of Rule 10A seeks to remove fake registrations, stop fraudulent ITC claims, and ensure complete traceability of all financial transactions related to a GSTIN.

Be it a small trader, an e-commerce seller, a service provider, ISD, interstate supplier, or a mandatory registrant, it is very important to keep your bank details updated on the GST Portal to avoid suspension, penalties, and disruption of business.

Frequently Asked Questions (FAQ)

1. What is Rule 10A under GST?

Rule 10A requires taxpayers to furnish their bank account details within 30 days of obtaining GST registration or before filing their first GSTR-1/IFF, whichever is earlier.

2. Who is exempt from providing bank account details under Rule 10A?

The following taxpayers are exempt:

·         TCS registrants

·         TDS registrants

·         Suo-motu registrations issued by the GST department

All others must provide their bank details.

3. What happens if I don’t update my bank account details?

Your GST registration may be:

·         Suspended temporarily

·         Blocked from filing GSTR-1/IFF

·         Restricted from generating e-invoices

·         Eventually cancelled if not corrected

4. How do I update my bank details on the GST Portal?

Go to:
Services → Registration → Amendment of Registration (Non-Core Fields)
Upload:

• ·         Bank account number
• ·         IFSC code
• ·         Document (passbook/statement/cancelled cheque)

5. Do I need to update all bank accounts or only the primary one?

You must update all bank accounts used for business purposes, not just the primary account.

6. Are e-commerce sellers required to update bank details?

Yes.
All sellers operating on platforms like Amazon, Flipkart, Meesho, Swiggy, and Zomato must update their bank account details, irrespective of turnover.

7. What if my turnover is below the threshold limit?

If you fall under compulsory registration categories (interstate supply, ISD, agents, RCM, e-commerce sellers, OIDAR providers, etc.), you must register and also comply with Rule 10A.

8. Can my GSTIN be restored after suspension due to missing bank details?

Yes.
Once you update your bank account details, GSTN will automatically lift the suspension, provided no other compliance issues exist.

9. Is bank detail updating required for old GST registrations also?

Yes.
The advisory applies retrospectively.
Existing taxpayers who have not furnished bank details must update them immediately.

10. Why did the government tighten Rule 10A?

To prevent:

·         Fake invoicing

·         Fraudulent ITC claims

·         Untraceable financial transactions

·         Misuse of multiple undisclosed bank accounts

This ensures better transparency and stronger compliance under GST