Taxpayers, other than those registered under TCS, TDS, or on a suo motu basis, must provide their bank account details within 30 days of registration or before filing GSTR-1 or IFF, whichever occurs earlier. If these details are not submitted within the prescribed time, the system will automatically suspend the taxpayer’s GST registration. Once the details are furnished, the system will automatically drop cancellation proceedings. Alternatively, taxpayers may manually initiate the dropping process if it does not occur the same day.