GST registration suspension restricts tax invoicing and charging tax, with revocation linked to return filing, compliance or cancellation proceedings.

Under the version of Rule 21A effective from 1 April 2027, a proper officer who has reason to believe that registration is liable to cancellation under section 29(3) may suspend it upon initiation of cancellation proceedings, from a date determined by the officer until proceedings under Rule 22 are completed. During suspension, the person must not make taxable supplies, meaning that no tax invoice may be issued or tax charged on supplies made during that period; returns under section 39 need not be furnished. Portal-based suspension is deemed revoked if all pending returns are furnished or Rule 10A is complied with, as applicable, within 30 days of intimation.

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