Suspension of registration - immediate suspension for serious GST discrepancies; reply and required filings may avert cancellation. Notice identifies discrepancies between returns, outward supply filings and auto-generated inwards supply data that prima facie indicate contraventions of the GST Act and rules; where discrepancies are grave, registration is suspended immediately and the taxpayer must reply with explanations and documents within short prescribed periods, furnish valid bank details or file outstanding returns on the portal as specified, with suspension lifted only upon officer's satisfaction and possible cancellation for failure to comply.
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Provisions expressly mentioned in the judgment/order text.
Suspension of registration - immediate suspension for serious GST discrepancies; reply and required filings may avert cancellation.
Notice identifies discrepancies between returns, outward supply filings and auto-generated inwards supply data that prima facie indicate contraventions of the GST Act and rules; where discrepancies are grave, registration is suspended immediately and the taxpayer must reply with explanations and documents within short prescribed periods, furnish valid bank details or file outstanding returns on the portal as specified, with suspension lifted only upon officer's satisfaction and possible cancellation for failure to comply.
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