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of <h1>Punjab GST Rule 21A: SOP for Immediate Suspension of Registrations with Discrepancies Threatening Revenue.</h1> The circular outlines the Standard Operating Procedure (SOP) for suspending registrations under sub-rule (2A) of rule 21A of the Punjab Goods and Services Tax (PGST) Rules, 2017. It mandates immediate suspension of registrations showing discrepancies that threaten revenue. Taxpayers will receive electronic notices in FORM GST REG-31, requiring explanations within 30 days. Until the FORM REG-31 functionality is available, notices will be on the portal in FORM GST REG-17. Taxpayers must respond in FORM GST REG-18. Proper officers will review responses and decide on maintaining or canceling registrations. Any implementation issues should be reported to the headquarters.
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