Rule 10A: The Bank Account You Have Thirty Days to Furnish

Rule 10A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

Registration is granted before the bank account is furnished. That is a convenience, not a concession — and it comes with a deadline that has real consequences.

Rule 10A: a registered person, other than a person granted registration under Rule 12 (TDS or TCS) or Rule 16 (suo motu registration), shall, as soon as may be, but not later than thirty days from the date of grant of registration, or before furnishing the details of outward supplies under s.37 in FORM GSTR-1 or using the Invoice Furnishing Facility, whichever is earlier, furnish details of the bank account in the name of the registered person and obtained on the PAN of the registered person.

The two deadlines, whichever is earlier

Thirty days from the date of grant of registration.

Or before filing the first GSTR-1 or IFF — whichever comes first.

For a business that starts supplying immediately, the second deadline arrives long before the first. The bank account has to be furnished before the first GSTR-1, not within thirty days of registration.

What account qualifies

Two conditions, both strict:

In the name of the registered person. Not a proprietor's personal account where the registration is in a trade name that differs — though for a proprietorship the proprietor's own account generally satisfies this, since the registered person is the proprietor.

Obtained on the PAN of the registered person. The bank account must be linked to the same PAN as the registration.

Where the registration is in the name of a proprietor, the proviso to Rule 10A permits the bank account to be linked with the Aadhaar number of the proprietor in place of the PAN linkage in the specified circumstances.

The particulars required are the account number, IFSC, and a supporting document — a copy of the cancelled cheque, the first page of the passbook, or a bank statement showing the name, account number and IFSC.

What happens if you miss it

Rule 21(d) — the registration is liable to be cancelled where the person "violates the provision of rule 10A".

That is a direct, named ground. It does not require the officer to establish anything else.

Rule 59(6) also restricts filing: where a registered person has not furnished the bank account details as required under Rule 10A, he shall not be allowed to furnish the details of outward supplies in FORM GSTR-1 or using the IFF.

So the practical sequence is: no bank account, no GSTR-1; no GSTR-1, no invoices reported; no invoices reported, customers' credit fails s.16(2)(aa). The business stops before the cancellation notice arrives.

Rule 21A(2A) adds that a registration may be suspended where a comparison of returns reveals significant differences or anomalies — and an inability to file GSTR-1 will produce exactly that pattern.

Why the rule exists

Two revenue purposes.

Refunds. Rule 91(3) and Rule 92(4) require the refund to be credited to a bank account mentioned in the registration particulars. Without a validated account, no refund can be disbursed.

Traceability. A registration with no bank account in the registrant's own PAN is the classic profile of a shell entity issuing invoices without supplies. Requiring an account on the same PAN links the registration to a person the banking system has already verified.

Practical notes

• Open the account before applying, where possible. It removes the deadline entirely.
• Furnish it as a non-core amendment in FORM GST REG-14 — bank account details do not require officer approval.
• Match the name exactly. A mismatch between the registered name and the bank account name is a common rejection cause.
• Validate on the portal. The portal performs a PAN and name validation with the bank through the NPCI, and a failed validation is not a furnished account.
• Add more than one account where refunds and payments run through different banks; the refund can then be directed to the correct one.
• On a change of bank, amend promptly — a closed account will cause a refund disbursement to fail, and the RFD-05 payment order may then need revalidation.
• TDS and TCS registrations under Rule 12, and suo motu registrations under Rule 16, are outside Rule 10A.

Key takeaways

• Rule 10A: bank details within thirty days of registration or before the first GSTR-1 or IFF, whichever is earlier.
• The account must be in the name of the registered person and on the same PAN.
• Rule 21(d) makes violation a ground for cancellation.
• Rule 59(6) blocks GSTR-1 and IFF until it is furnished.
• Refund disbursement under Rules 91 and 92 depends on a registered bank account.
• Rule 12 and Rule 16 registrations are excluded.

Read next

• Rule 9: Seven Days, Thirty Days, and Deemed Approval
• Rule 21A: Suspension of Registration
• How to Amend GST Registration: Non-Core Fields
• GST Registration Process Step by Step

Disclaimer: Positions stated as on 5 September 2026, based on the CGST Rules as amended to 31 March 2026 (ICAI Bare Law, 12th edition) and the ICAI Handbook on Registration under GST (November 2025).