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    <title>Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017</title>
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    <description>Procedure permits immediate suspension of GST registration where return comparisons or analysis show significant discrepancies; system generated intimation/notice (FORM GST REG 31 or interim FORM GST REG 17 on dashboard) must state reasons. The taxpayer must reply on the portal (FORM GST REG 18) within the prescribed period and may remedy defects such as filing due returns. The proper officer reviews responses and may drop proceedings (FORM GST REG 20), cancel registration (FORM GST REG 19), revoke suspension while pursuing verification, or reinitiate cancellation via portal notice.</description>
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    <pubDate>Fri, 09 Jul 2021 00:00:00 +0530</pubDate>
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      <title>Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017</title>
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      <description>Procedure permits immediate suspension of GST registration where return comparisons or analysis show significant discrepancies; system generated intimation/notice (FORM GST REG 31 or interim FORM GST REG 17 on dashboard) must state reasons. The taxpayer must reply on the portal (FORM GST REG 18) within the prescribed period and may remedy defects such as filing due returns. The proper officer reviews responses and may drop proceedings (FORM GST REG 20), cancel registration (FORM GST REG 19), revoke suspension while pursuing verification, or reinitiate cancellation via portal notice.</description>
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      <pubDate>Fri, 09 Jul 2021 00:00:00 +0530</pubDate>
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