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of <h1>GST Registration Suspension Process Under Rule 21A: Key Triggers and Implications for Businesses</h1> Rule 21A of the Central Goods and Services Tax Rules, 2017, addresses the suspension of GST registration. If a registered person applies for cancellation, their registration is suspended from the application date or the requested cancellation date, pending completion of the cancellation process. The proper officer can suspend registration if there are grounds for cancellation under certain sections or rules. Significant discrepancies in returns or non-compliance with specific rules can also trigger suspension. During suspension, the person cannot make taxable supplies or claim refunds. Suspension may be revoked upon compliance or completion of proceedings.
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