Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>West Bengal GST: SOP for Immediate Suspension of Registrations u/r 21A for Discrepancies in Tax Returns.</h1> The circular outlines the Standard Operating Procedure (SOP) for suspending registrations under sub-rule (2A) of rule 21A of the West Bengal Goods and Services Tax (WBGST) Rules, 2017. It details the process for immediate suspension of a taxpayer's registration if discrepancies or anomalies are detected in their returns, indicating a violation of GST provisions. Suspended taxpayers will receive a notice electronically and must respond within 30 days to explain the discrepancies. The proper officer will review the response and decide whether to revoke the suspension or proceed with cancellation. Procedures for issuing and handling notices are also specified.