Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of HPGST Rules, 2017
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Suspension of registration for detected GST return discrepancies requires an online explanation to avoid cancellation proceedings. Immediate suspension of registration may be imposed where return comparisons reveal significant discrepancies indicating contravention of the HPGST Act or rules; suspension is communicated electronically in FORM GST REG-31 or via dashboard notice in FORM GST REG-17 and taxpayers must reply online in FORM GST REG-18 within the prescribed period addressing anomalies, after which the proper officer may revoke suspension in FORM GST REG-20 or cancel registration in FORM GST REG-19 following examination.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Suspension of registration for detected GST return discrepancies requires an online explanation to avoid cancellation proceedings.
Immediate suspension of registration may be imposed where return comparisons reveal significant discrepancies indicating contravention of the HPGST Act or rules; suspension is communicated electronically in FORM GST REG-31 or via dashboard notice in FORM GST REG-17 and taxpayers must reply online in FORM GST REG-18 within the prescribed period addressing anomalies, after which the proper officer may revoke suspension in FORM GST REG-20 or cancel registration in FORM GST REG-19 following examination.
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