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of <h1>OGST Rule 21A: SOP for Suspending Taxpayer Registration Due to GST Violations; 30-Day Response via FORM GST REG-31.</h1> The circular outlines the Standard Operating Procedure (SOP) for implementing the suspension of registrations under sub-rule (2A) of rule 21A of the Odisha Goods and Services Tax (OGST) Rules, 2017. It details the process for suspending a taxpayer's registration when discrepancies or anomalies are observed, indicating a violation of GST provisions. Taxpayers are notified via FORM GST REG-31 and must respond within 30 days. The jurisdictional officer reviews the response and decides whether to drop the suspension or proceed with cancellation. The process ensures uniform implementation across field formations, pending full functionality of the GST portal.
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