GST registration suspension restricts taxable supplies and allows electronic restoration following compliance with outstanding returns or prescribed requirements.

GST registration may be suspended after cancellation proceedings begin where cancellation is believed warranted, or electronically for specified return-filing defaults and non-compliance with rule 10A. Portal-based suspension requires FORM GST REG-31 intimation and allows thirty days to furnish pending returns or comply. A suspended person cannot make taxable supplies, issue tax invoices, charge tax, or furnish returns under section 39. Electronic suspension is deemed revoked on timely return filing or compliance; suspension linked to cancellation proceedings is revoked upon completion of those proceedings, with revocation effective from the suspension date.

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