CGST Rule 20: Registration Suspension on Cancellation Application; No Returns Except GSTR-10; No Refunds Under Section 54.

When a registered person applies for cancellation of registration under Rule 20 of the CGST Rules, 2017, their registration is suspended from the application date or the requested cancellation date, whichever is later, until cancellation proceedings conclude. During suspension, no returns are filed except the final return in FORM GSTR-10, and no refunds are granted under Section 54 of the CGST Act, 2017. The suspension is revoked upon completion of proceedings by the proper officer under Rule 23, effective from the suspension's start date, and may be revoked earlier if deemed appropriate by the officer.