Suspension of registration frees taxpayers from routine compliance during cancellation proceedings while final return remains required. The circular implements GST Amendment Act changes clarifying that acceptance of a Letter of Undertaking for supplies of goods and services to destinations outside India and to SEZ developers or units is permissible where realization in Indian Rupees is allowed by RBI. It extends the payment window for detained goods before recovery action, replaces reversal via GSTR-3B with formal recovery/payment mechanisms for inadmissible credits, and directs non-issuance of non-filing notices for taxpayers under the suspension of registration while retaining the final return requirement.