https://www.taxtmi.com/article/detailed?id=9615 Rule 21A provides that suspension of GST registration occurs automatically on filing a cancellation application or may be ordered by the proper officer, including under a data driven sub rule where significant anomalies between returns, outward supply details and auto generated inward supplies are detected; Form GST REG 31 notifies the taxpayer of discrepancies and suspension, prompts explanation within the prescribed period, and suspension precludes issuance of tax invoices, filing of returns and refunds until revoked or proceedings are concluded. en-us Wed, 06 Jan 2021 12:44:41 +0530 Wed, 06 Jan 2021 12:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9615 Rule 21A provides that suspension of GST registration occurs automatically on filing a cancellation application or may be ordered by the proper officer, including under a data driven sub rule where significant anomalies between returns, outward supply details and auto generated inward supplies are detected; Form GST REG 31 notifies the taxpayer of discrepancies and suspension, prompts explanation within the prescribed period, and suspension precludes issuance of tax invoices, filing of returns and refunds until revoked or proceedings are concluded. Articles Goods and Services Tax - GST Wed, 06 Jan 2021 12:44:41 +0530 https://www.taxtmi.com/article/detailed?id=9615