GST Rule 10A Advisory: Update Bank Account Details within 30 Days or Before GSTR-1

The GSTN’s latest advisory on Rule 10A is a wake-up call for every business registered under GST. If you haven’t updated your bank account details on the GST portal, the clock is ticking—and the consequences of missing the deadline are serious. Here’s what you need to know, who’s affected, and how to act fast to keep your GST registration safe and your business running smoothly.

What’s Changed? The New GSTN Advisory in a Nutshell

The GST Network (GSTN) has announced that enforcement of Rule 10A is imminent. This rule requires most GST-registered businesses to furnish their bank account details within 30 days of registration grant or before filing their first GSTR-1/IFF return—whichever comes first. The GST portal will soon start suspending registrations that don’t comply, potentially blocking your ability to issue invoices, claim ITC, or file returns.

Immediate action is critical:

• Who must comply? All regular GST registrants (with a few exceptions—explained below).
• When? Within 30 days of registration or before your first GSTR-1/IFF, whichever is earlier.
• How? By updating your bank account details through a non-core amendment on the GST portal.

You can learn more about mandatory updates in our detailed guide to mandatory bank details submission in GST compliance.

Who Must Update Bank Account Details—and Who’s Exempt?

Covered:

• Every business or individual who has obtained a regular GST registration (including proprietorships, partnerships, companies, LLPs, trusts, societies, etc.) must comply.

Exemptions:

• TCS Registrants: Entities registered only for Tax Collected at Source (e.g., e-commerce operators).
• TDS Registrants: Entities registered only for Tax Deducted at Source (e.g., government departments, notified persons).
• Suo-moto Registrations: Cases where the GST officer has registered a person on their own motion (often for enforcement or compliance reasons).

For more on Suo-moto registrations, refer to our post on Suo Moto Cancellation of GST Registration: A Comprehensive Guide.

Clarifying with Examples:

• Regular Business: A wholesaler in Delhi registering for GST must update bank details as per Rule 10A.
• TDS-Only Registration: A government department registered solely to deduct TDS under GST is not required to furnish bank account details under Rule 10A.
• Suo-moto Case: If a business is registered by the department due to non-compliance, Rule 10A does not apply until the registration is regularised.

Key takeaway:
If you’re running a business and filing regular GST returns, you’re almost certainly covered by Rule 10A. Only TCS, TDS, and suo-moto registrations are out of scope.

Decoding the Deadline: 30 Days or Before GSTR-1/IFF—Whichever Is Earlier

This is where many businesses get tripped up. The deadline isn’t always a simple 30 days from registration. The law says you must update your bank account details:

• Within 30 calendar days from the date your GST registration is granted,
  OR
• Before you file your first GSTR-1 or IFF (Invoice Furnishing Facility) return,
  Whichever comes first.

How does this work in practice?

Scenario 1: Early GSTR-1 Filing

• Registration granted: 1st April
• First GSTR-1 filed: 10th April
• Deadline: 10th April (not 30th April), because you filed GSTR-1 before 30 days.

Scenario 2: Delayed GSTR-1, IFF Filed First

• Registration granted: 1st April
• IFF filed: 20th April
• Deadline: 20th April, as IFF is filed before 30 days.

Scenario 3: No Return Filed Within 30 Days

• Registration granted: 1st April
• No GSTR-1/IFF filed by 30th April
• Deadline: 30th April (30 days from registration).

Quick Reference Checklist:

• Mark your registration grant date.
• Check your first GSTR-1/IFF filing date.
• Your deadline is the earlier of the two.

Pro tip:
Don’t wait for the deadline to sneak up. Update your bank details as soon as your account is ready—ideally, immediately after registration.

Why This Matters: The Risk of Suspension and Business Disruption

Failing to update your bank account details in time can lead to immediate suspension of your GST registration. This means:

• You can’t issue GST invoices or collect tax.
• You lose the ability to file returns or claim input tax credit.
• Your business operations may grind to a halt, affecting cash flow and vendor relationships.
• Reactivation is not automatic—delays and penalties can follow.

For understanding suspension procedures, see our detailed article on Appeal Procedure against Cancellation of GST Registration.

Now that you know who must comply with Rule 10A and why the deadline is so critical, let’s get straight to the practical side—how to update your bank account details on the GST portal, what documents you’ll need, how to avoid common mistakes, and what to do if you hit a snag. We’ll also cover FAQs, tips for businesses with multiple registrations, and how professional support can make your compliance journey stress-free.

Step-by-Step Guide: Updating Bank Account Details on the GST Portal

Before you start:
Keep your bank account proof handy. The name on the account must match your GST registration details.

What you’ll need:

• Bank account number and IFSC code
• Supporting document (any one of the following):
• Cancelled cheque (with pre-printed name)
• Bank passbook (first page with account and name)
• Bank statement (recent, showing account and name)

Portal Navigation—How to Update:

1. Login to the GST Portal
   Go to www.gst.gov.in and log in with your credentials.
2. Navigate to Amendment of Registration (Non-Core Fields)

• Click on Services in the top menu.
• Select Registration.
• Click on Amendment of Registration Non-Core Fields.

1. Go to the Bank Account Details Section

• Scroll to the Bank Accounts tab.
• Click Add New (or edit existing details if you’re updating).

1. Enter Bank Details

• Fill in the account number, account type, IFSC code, and bank name.
• Double-check for typos—errors can cause rejection.

1. Upload Supporting Document

• Click Choose File and upload your document.
• Ensure the file is clear, legible, and within the size limit.

1. Verification and Submission

• Review all details.
• Submit the amendment using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code) as applicable.

1. Acknowledgement

• You’ll receive an ARN (Acknowledgement Reference Number) for tracking.

For more on ARN and tracking, see What is ARN in GST: Complete Information.

Visual cues:
While the portal interface may update, the above navigation remains standard. Look for the “Bank Accounts” tab under non-core amendments.

After Submission: How to Verify and Troubleshoot

How to check status:

• Go to Services > Track Application Status.
• Enter your ARN to see if your amendment is approved, pending, or needs action.

If your update is rejected:

• Check the rejection reason in the portal or email.
• Common reasons: document mismatch, unclear scan, name mismatch.
• Correct the issue and resubmit promptly.

If you face technical issues:

• Take screenshots of errors.
• Try clearing your browser cache or using a different browser.
• If the problem persists, contact the GST helpdesk (1800-103-4786) or raise a ticket via the portal.

Special Note for Businesses with Multiple GST Registrations

Rule 10A compliance is required for each GSTIN separately.
If your business operates in multiple states or has different verticals, you must update bank details for every registration.

For professional assistance managing multiple GSTINs, explore our outsourcing services that include compliance tracking.

Best practices:

• Maintain a central compliance tracker (Excel, Google Sheet, or compliance software).
• Assign responsibility for each GSTIN to a specific team member.
• Set calendar reminders for each registration’s deadline.

FAQs for Group Entities:

• Q: Can I use the same bank account for multiple GSTINs?
  A: Yes, if the account is in the name of the registered entity and matches GST records.
• Q: What if I miss one GSTIN?
  A: That specific registration may be suspended, even if others are compliant.

Frequently Asked Questions (FAQs)

1. What if I miss the deadline?
Your GST registration may be suspended, blocking your ability to file returns or issue invoices. Act immediately to update details and request reactivation.

2. What if portal glitches delay my update?
Document your attempts (screenshots, emails). If suspended, you can appeal and provide evidence of technical issues.

3. How do I know if my update is accepted?
Check the status using your ARN. Once approved, the updated bank details will reflect in your registration profile.

4. Does bank account rectification require a core amendment?
No, bank account changes are a non-core amendment—no approval from the jurisdictional officer is needed unless flagged.

5. Are there exceptions based on business type?
Only TCS, TDS, and suo-moto registrations are exempt. All other regular registrants must comply.

6. How does Rule 10A interact with GST cancellations/revocations?
If your registration is suspended for non-compliance, you must update bank details and apply for revocation as per GST rules.

7. What are common myths and pitfalls?

• “I can update bank details anytime”—False, strict deadlines apply.
• “One update covers all GSTINs”—False, each GSTIN needs separate compliance.
• “Handwritten cheques are fine”—False, pre-printed name is usually required.

Why Professional Support Makes a Difference

GST compliance is unforgiving—missing a step can mean business disruption. Our Chartered Accountants in Chandigarh and other offices across India provide expert services to:

• Review your documents for accuracy
• Handle portal submissions and troubleshooting
• Track compliance for multiple GSTINs
• Liaise with GST authorities if issues arise

Need help?
Contact us for a quick review or full-service compliance support. We’ll ensure your GST registration stays active and your business stays uninterrupted.