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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 BGST Rules, 2017</title>
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    <description>Immediate suspension of registration is authorised where return comparisons or other analyses disclose significant discrepancies or anomalies indicating contravention of the BGST Act and Rules that pose an immediate threat to revenue. Pending FORM GST REG 31 functionality, intimations/notices will be placed on the taxpayer dashboard as FORM GST REG 17 and sent to registered e mail addresses. The taxpayer must reply online in FORM GST REG 18 within the reply period explaining discrepancies and submitting compliances; the proper officer may revoke suspension in FORM GST REG 20 or cancel registration in FORM GST REG 19 after examination.</description>
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      <description>Immediate suspension of registration is authorised where return comparisons or other analyses disclose significant discrepancies or anomalies indicating contravention of the BGST Act and Rules that pose an immediate threat to revenue. Pending FORM GST REG 31 functionality, intimations/notices will be placed on the taxpayer dashboard as FORM GST REG 17 and sent to registered e mail addresses. The taxpayer must reply online in FORM GST REG 18 within the reply period explaining discrepancies and submitting compliances; the proper officer may revoke suspension in FORM GST REG 20 or cancel registration in FORM GST REG 19 after examination.</description>
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