FORM GST REG-31 - Suspension intimation for an unfulfilled bank-detail condition

Worked facts and completed entries

Independent bank-compliance branch: ordinary registration is granted 1 August 2026. Required bank details are not furnished by 31 August, thirty days later; no earlier GSTR-1/IFF has been furnished. REG-31 served 2 September suspends registration from that communication. The person supplies/validates its own-PAN bank particulars 3 September and replies with the record 4 September. Registration has not already been cancelled.

Reference and person

1. Selected comparison and observations

Comparison item(iv):registration-grant and bank-detail compliance records for 1–31 August 2026. Grant is 1 August, but no rule 10A bank details appear by 31 August. No GSTR-1/IFF was furnished earlier, so no earlier filing-based deadline is alleged. Items(i)–(iii) are not selected as return mismatches and no excess-credit/short-tax allegation is fabricated. Observation1:required same-person/PAN bank particulars missing. Observation2/3:not applicable.

2. Prima facie consequence

The identified rule 10A non-compliance falls within current rule 21A(2A). It can support suspension/cancellation subject to the actual provision, explanation and compliance. It is not itself proof of fictitious supplies or an automatic tax demand.

3. Suspension

Registration stands suspended from 2 September 2026, the date of communication. No taxable supplies/tax invoices are made while suspended under rule 21A(3).

4. Reply direction

Submit explanation and supporting compliance record within thirty days from receipt 2 September, by 2 October 2026. Selected reply 4 September encloses the 3 September validated same-PAN bank-detail submission. Any actual credential misuse must be specifically reported; none is alleged here.

5–6. Current lifting/cancellation consequence

The printed source refers to officer satisfaction/lifting and possible cancellation for failure to explain. The current rule 21A(4) further provides deemed revocation on rule 10A compliance when registration has not already been cancelled. On these selected facts compliance 3 September meets that condition; the example does not require a new registration or waive past liabilities. A real portal record must reconcile the compliance and resulting suspension status.

System-generated execution

How this form moves the matter forward

1. Select the correct statutory registration event and applicant category.
2. Reconcile every applicable identity, premises, authorisation, payment and period entry against the actual evidence.
3. Use the prescribed form and authenticated portal/proceeding record; this completed fictional model is unsigned and cannot be filed as an issued document.

Evidence supporting these entries

• Relevant application/order and genuine service/filing record
• Entity, premises and authorised-person evidence for the selected branch
• Date, liability and next-step reconciliation

Period and legal consequences

Current rule 10A requires bank information within thirty days from registration grant or before furnishing GSTR-1/IFF, whichever earlier, rather than the former longer deadline. Current21A(4) expressly permits deemed revocation on 10A compliance where not already cancelled. The worked notice uses its actual item(iv) bank-record comparison, not invented return discrepancies.

Primary source and exact locator

Official notified form source: PDF pages 89-90; printed pages 83-84.

CGST Act and government-hosted Act and Rules compilation - Rules 10A/21A(2A)/(3)/(4); current bank-details amendment. Source and example revision: 21 October 2026.

Questions answered by this example