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of <h1>Suspension of GST registration pending cancellation: no invoices, taxable supplies or refunds until suspension revoked</h1> Where a registered person applies for cancellation or the proper officer believes registration is liable to be cancelled, registration is suspended from a specified date pending cancellation proceedings. Suspension also arises if return comparisons reveal significant discrepancies or contraventions of specified rules, after electronic intimation and a 30-day opportunity to explain. During suspension the registrant may not issue tax invoices, make taxable supplies, or file returns; refunds are barred while suspended. Suspension is revoked on completion of proceedings or earlier at the officer's discretion, and may be deemed revoked upon filing pending returns or complying with specified rules; consequences for supplies during suspension follow applicable provisions.
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