Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of PGST Rules, 2017
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Suspension of registration for discrepancies in GST returns triggers portal notice and a time-limited opportunity to respond before cancellation proceedings. Provision for suspension of registration under sub-rule (2A) of rule 21A allows immediate suspension where return comparisons or other analyses show significant discrepancies indicating contravention and a threat to revenue; suspension is accompanied by an electronic intimation/notice (to be delivered via portal dashboard in FORM GST REG-17 until FORM GST REG-31 functionality exists) inviting the registrant to explain within a prescribed reply period, after which the proper officer may revoke suspension by FORM GST REG-20 or cancel registration by FORM GST REG-19 following examination and verification.
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 discrepancies in GST returns triggers portal notice and a time-limited opportunity to respond before cancellation proceedings.
Provision for suspension of registration under sub-rule (2A) of rule 21A allows immediate suspension where return comparisons or other analyses show significant discrepancies indicating contravention and a threat to revenue; suspension is accompanied by an electronic intimation/notice (to be delivered via portal dashboard in FORM GST REG-17 until FORM GST REG-31 functionality exists) inviting the registrant to explain within a prescribed reply period, after which the proper officer may revoke suspension by FORM GST REG-20 or cancel registration by FORM GST REG-19 following examination and verification.
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