1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>New SOP for Suspending Registrations u/r 21A(2A) of CGST Rules 2017: Immediate Action on Tax Discrepancies.</h1> The circular outlines the Standard Operating Procedure (SOP) for suspending registrations under sub-rule (2A) of rule 21A of the CGST Rules, 2017. It mandates the immediate suspension of a person's registration upon identifying significant discrepancies in tax returns, posing a threat to revenue. Taxpayers receive a notice via FORM GST REG-31 and must respond within 30 days. Until the portal functionality is available, notices are accessible on the taxpayer's dashboard. Proper officers review responses and decide on maintaining or cancelling the registration. The circular aims to ensure consistent implementation across jurisdictions.
TaxTMI 
TaxTMI 
