Suspension of registration for GST return discrepancies triggers a statutory response period and potential cancellation. Suspension of registration is triggered when reconciliation of returns and GSTR-1 data or other analyses show significant discrepancies indicating contravention and revenue threat; an electronic intimation with reasons is issued (via FORM GST REG-31 or, until functionality exists, as FORM GST REG-17 on the portal). The suspended taxpayer must reply within thirty days in FORM GST REG-18 and may file outstanding returns where non-filing is the cause. The proper officer will examine the reply and may revoke suspension in FORM GST REG-20 or cancel registration in FORM GST REG-19, with tasks and nodal notifications managed via officer dashboards.
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 GST return discrepancies triggers a statutory response period and potential cancellation.
Suspension of registration is triggered when reconciliation of returns and GSTR-1 data or other analyses show significant discrepancies indicating contravention and revenue threat; an electronic intimation with reasons is issued (via FORM GST REG-31 or, until functionality exists, as FORM GST REG-17 on the portal). The suspended taxpayer must reply within thirty days in FORM GST REG-18 and may file outstanding returns where non-filing is the cause. The proper officer will examine the reply and may revoke suspension in FORM GST REG-20 or cancel registration in FORM GST REG-19, with tasks and nodal notifications managed via officer dashboards.
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