GST registration suspension restricts taxable supplies and return filing until cancellation proceedings conclude or compliance restores registration.

GST registration may be suspended when cancellation proceedings are initiated or electronically for specified return-filing defaults or non-compliance with rule 10A. During suspension, the registered person cannot make taxable supplies, issue tax invoices, or charge tax, and need not furnish section 39 returns. Portal-based suspension is deemed revoked upon timely furnishing of pending returns or rule 10A compliance. Officer-initiated suspension is deemed revoked upon completion of cancellation proceedings, with revocation effective from the original suspension date.

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