Furnishing of Bank Account Details [Rule 10A] & Physical Verification [Rule 25]
## Rule 10A — Furnishing of Bank Account Details
A registered person (other than TDS deductor u/s 51 / TCS collector u/s 52) must furnish bank account details on the GST portal:
Within 30 days from the date of grant of registration, OR
Before filing GSTR-1 / using IFF, whichever is earlier.
Exception — Furnish at the time of application itself:
TDS deductors (Sec 51)
TCS collectors (Sec 52)
Persons granted suo-motu registration
These persons must provide bank account details during the registration application process itself.
## Rule 25 — Physical Verification of Business Premises (Post-Registration)
Where physical verification is conducted after registration is granted, the Proper Officer must:
Complete the verification, AND
Upload the verification report along with other documents and photographs on the GST portal,
within 15 working days of such verification.
Worked example
### Example 1
Example: Mr. M is granted regular registration on 1st June. He has not filed GSTR-1 yet. He must furnish bank details by 30th June (30 days). If he wishes to file GSTR-1 for June by 11th July, he must furnish bank details before that — so the earlier date applies.
### Example 2
Example (TDS): A government department obtains TDS registration u/s 51 — bank account details must be provided at the time of registration application itself.
### Example 3
Example (Rule 25): PO physically verifies premises of XYZ Ltd on 10th August. Verification report along with photographs must be uploaded on GST portal by 31st August (within 15 working days).
⚠️ Common exam mistakes
Applying the 30-day Rule 10A window to TDS/TCS/suo-motu registrants — they must furnish bank details at the time of application.
Forgetting the 'whichever is earlier' test — if GSTR-1/IFF is to be filed before 30 days, bank details must precede that.
Counting 15 working days for physical verification report as calendar days — it is working days.
Failing to note that the report must include photographs and other documents, not just a textual report.
Bare-Act text Rule 10A and Rule 25 of CGST Rules, 2017 · CGST Rules, 2017 · click to expand
Rule 10A: Notwithstanding anything contained in sub-rule (2) of rule 8, the registered person, except those who have been granted registration under rule 12 or, as the case may be, rule 16, 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 section 37 in FORM GSTR-1 or using the Invoice Furnishing Facility, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision.