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<h1>CGST Rule 21A: Immediate Suspension of Tax Registration for Discrepancies in Returns, 30-Day Response Required.</h1> The circular outlines the Standard Operating Procedure (SOP) for suspending registrations under sub-rule (2A) of rule 21A of the Central Goods and Services Tax (CGST) Rules, 2017. It mandates immediate suspension of a taxpayer's registration if discrepancies in tax returns are found, posing a threat to revenue. Notifications are sent electronically, and taxpayers must respond within 30 days to explain discrepancies or risk cancellation. Until a dedicated functionality is available, notices and responses are managed through the common portal. Proper officers review responses and decide on either revoking the suspension or proceeding with cancellation.