Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of OGST Rules, 2017
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Suspension of registration: procedural framework for suspending, responding to, and revoking GST registrations after return discrepancies. Immediate suspension of registration arises where comparisons of returns and FORM GSTR-1 data or other analyses reveal significant discrepancies or anomalies posing an immediate threat to revenue; suspension is intimated electronically in FORM GST REG-31 or via dashboard notice (FORM GST REG-17) and requires the taxpayer to explain within thirty days why registration should not be cancelled.
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: procedural framework for suspending, responding to, and revoking GST registrations after return discrepancies.
Immediate suspension of registration arises where comparisons of returns and FORM GSTR-1 data or other analyses reveal significant discrepancies or anomalies posing an immediate threat to revenue; suspension is intimated electronically in FORM GST REG-31 or via dashboard notice (FORM GST REG-17) and requires the taxpayer to explain within thirty days why registration should not be cancelled.
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