{"id":9791,"date":"2025-12-25T18:32:18","date_gmt":"2025-12-25T18:32:18","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=9791"},"modified":"2025-12-25T18:32:18","modified_gmt":"2025-12-25T18:32:18","slug":"what-happens-after-grant-of-gst-registration","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/what-happens-after-grant-of-gst-registration\/","title":{"rendered":"What Happens After Grant of GST Registration"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69da7fe0afb44\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69da7fe0afb44\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/what-happens-after-grant-of-gst-registration\/#What_Happens_After_Grant_of_GST_Registration_%E2%80%93Rule_10A_%E2%80%93_Furnishing_of_Bank_Account_Details\" title=\"What Happens After Grant of GST Registration &#8211;(Rule 10A \u2013 Furnishing of Bank Account Details)\">What Happens After Grant of GST Registration &#8211;(Rule 10A \u2013 Furnishing of Bank Account Details)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/what-happens-after-grant-of-gst-registration\/#_What_happens_after_the_grant_of_GST_registration\" title=\"\u00a0What happens after the grant of GST registration\">\u00a0What happens after the grant of GST registration<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/what-happens-after-grant-of-gst-registration\/#Timeline_for_Furnishing_Bank_Account_Details\" title=\"Timeline for Furnishing Bank Account Details : \">Timeline for Furnishing Bank Account Details : <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/what-happens-after-grant-of-gst-registration\/#Furnish_Bank_Account_Details\" title=\"Furnish Bank Account Details : \">Furnish Bank Account Details : <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/what-happens-after-grant-of-gst-registration\/#Consequence_of_Missing_the_Deadline\" title=\"Consequence of Missing the Deadline: \">Consequence of Missing the Deadline: <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/what-happens-after-grant-of-gst-registration\/#If_Deadline_Missed\" title=\"If Deadline Missed\">If Deadline Missed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/what-happens-after-grant-of-gst-registration\/#Post-Suspension%E2%80%94How_to_Resolve_and_Then_Furnish_Bank_Account_Details\" title=\"Post-Suspension\u2014How to Resolve and Then Furnish Bank Account Details : \">Post-Suspension\u2014How to Resolve and Then Furnish Bank Account Details : <\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_Happens_After_Grant_of_GST_Registration_%E2%80%93Rule_10A_%E2%80%93_Furnishing_of_Bank_Account_Details\"><\/span><span style=\"color: #000080;\">What Happens After Grant of GST Registration &#8211;<strong>(Rule 10A \u2013 Furnishing of Bank Account Details)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9792\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/12\/10A.jpg\" alt=\"What happens after the grant of GST registration\" width=\"1251\" height=\"655\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/12\/10A.jpg 1251w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/12\/10A-300x157.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/12\/10A-1024x536.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/12\/10A-768x402.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/12\/10A-800x419.jpg 800w\" sizes=\"(max-width: 1251px) 100vw, 1251px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"_What_happens_after_the_grant_of_GST_registration\"><\/span><strong>\u00a0<\/strong><span style=\"color: #000080;\"><strong>What happens after the grant of GST registration<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>What happens after the grant of GST registration, focusing on compliance with Rule 10A regarding furnishing bank account details. It shows timelines, consequences of missing deadlines, and resolution paths. Grant of GST Registration \u2192 triggers compliance requirements.<\/p>\n<p>Grant of GST registration is not the end of compliance. It immediately triggers post- registration obligations, the most critical being furnishing bank account details under Rule 10A of the CGST Rules. Then Immediate Compliance Trigger to Grant of GST Registration under the Rule 10A, CGST Rules which objective to Linking a valid bank account with GSTIN for monitoring of transactions and refunds.<\/p>\n<p>GST registration is provisional unless Rule 10A is complied with: A simple omission like not furnishing bank details can lead to automatic suspension without hearing, though restoration is straightforward once corrected.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Timeline_for_Furnishing_Bank_Account_Details\"><\/span><span style=\"color: #000080;\"><strong>Timeline for Furnishing Bank Account Details : <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>GST Linking a valid bank account with GSTIN deadline in this case is within 30 days from the date of grant of registration OR Before filing GSTR-1\/IFF, whichever is earlier. Then GST taxpayers must file GSTR-1 or IFF is blocked until bank details are furnished. Thereafter, action is required by the GST taxpayer.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Furnish_Bank_Account_Details\"><\/span><span style=\"color: #000080;\"><strong>Furnish Bank Account Details : <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>GST taxpayer must navigate the path (GST Portal): Services \u2192 Registration \u2192 Amendment of Registration (Non-Core Fields) and Details to be provided Bank Account Number, IFSC, Upload of supporting document (cancelled cheque \/ bank statement)<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Consequence_of_Missing_the_Deadline\"><\/span><span style=\"color: #000080;\"><strong>Consequence of Missing the Deadline: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Automatic Suspension of GST Registration: If bank account details are not furnished within 30 days, the system will automatically suspend GST registration, block filing of returns, or block generation of e-way bills. No separate notice or hearing is required for suspension.<\/p>\n<p><span style=\"color: #000080;\"><strong>Where to view suspension notice: <\/strong><\/span>Services \u2192 User Services \u2192 View Notices and Orders<\/p>\n<h3><span class=\"ez-toc-section\" id=\"If_Deadline_Missed\"><\/span><span style=\"color: #000080;\"><strong>If Deadline Missed<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Action (System): Automatic suspension of GST registration if details are not furnished in 30 days.<\/li>\n<li>Forms \/ Navigation Path: Services &gt; User Services &gt; View Notices and Orders<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Post-Suspension%E2%80%94How_to_Resolve_and_Then_Furnish_Bank_Account_Details\"><\/span><span style=\"color: #000080;\"><strong>Post-Suspension\u2014How to Resolve and Then Furnish Bank Account Details : <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Even after suspension, the taxpayer can still file an amendment for bank details. then Navigation Path: Services \u2192 Registration \u2192 Amendment of Registration (Non-Core Fields).<\/p>\n<p><strong><span style=\"color: #000080;\">Automatic Resolution (System Driven) :<\/span> <\/strong>Once bank account details are successfully furnished:<\/p>\n<ul>\n<li>Suspension proceedings are automatically dropped<\/li>\n<li>GST registration is restored<\/li>\n<li>No separate application required<\/li>\n<\/ul>\n<p>In most cases, this happens on the same day.<\/p>\n<p><strong><span style=\"color: #000080;\">Manual Resolution (If Auto-Drop Does Not Happen) :<\/span> <\/strong>When Required? If suspension is not revoked automatically after updating bank details.<\/p>\n<p><strong><span style=\"color: #000080;\">Action Required: Initiate Drop Proceedings Manually :<\/span> <\/strong>Navigation Path: Services \u2192 User Services \u2192 View Notices and Orders \u2192 Initiate Drop Proceedings<\/p>\n<p>Rule 21A read with system advisory provide the exemptions under\u00a0Rule 10A : Bank Details Not Mandatory For OIDAR (Online Information Database Access and Retrieval) suppliers \u00a0&amp; NRTP (Non-Resident Taxable Persons), and an important exception\u00a0in this case is OIDAR supplier having a representative in India (Answer = \u201cYes\u201d) \u279d Bank account details become mandatory<\/p>\n<p><span style=\"color: #000080;\"><strong>Exemptions<\/strong><\/span><\/p>\n<ul>\n<li>OIDAR &amp; NRTP taxpayers: Furnishing bank details is generally not mandatory.<\/li>\n<li>And OIDAR with representative in India (\u201cYes\u201d): Furnishing details is mandatory.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Compliance Summary Table<\/strong><\/span><\/p>\n<table style=\"height: 489px;\" width=\"1104\">\n<thead>\n<tr>\n<td><strong>Stage<\/strong><\/td>\n<td><strong>Requirement<\/strong><\/td>\n<td><strong>Impact<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>After GST registration<\/td>\n<td>Furnish bank details<\/td>\n<td>Mandatory<\/td>\n<\/tr>\n<tr>\n<td>Deadline<\/td>\n<td>30 days \/ before GSTR-1<\/td>\n<td>Strict<\/td>\n<\/tr>\n<tr>\n<td>Non-compliance<\/td>\n<td>Auto suspension<\/td>\n<td>Severe<\/td>\n<\/tr>\n<tr>\n<td>Resolution<\/td>\n<td>Add bank details<\/td>\n<td>Simple<\/td>\n<\/tr>\n<tr>\n<td>Auto restoration<\/td>\n<td>Yes<\/td>\n<td>System driven<\/td>\n<\/tr>\n<tr>\n<td>Manual intervention<\/td>\n<td>Rare<\/td>\n<td>Available<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What Happens After Grant of GST Registration &#8211;(Rule 10A \u2013 Furnishing of Bank Account Details) \u00a0What happens after the grant of GST registration What happens after the grant of GST registration, focusing on compliance with Rule 10A regarding furnishing bank account details. It shows timelines, consequences of missing deadlines, and resolution paths. Grant of GST &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[919],"tags":[1256],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9791"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=9791"}],"version-history":[{"count":2,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9791\/revisions"}],"predecessor-version":[{"id":9794,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9791\/revisions\/9794"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=9791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=9791"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=9791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}