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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 APGST Rules, 2017</title>
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    <description>Sub-rule (2A) permits suspension of registration where comparison of returns, GSTR 1 outward details, or supplier derived inward supplies reveal significant differences indicating contravention and immediate threat to revenue; affected taxpayers are to be intimated electronically (FORM GST REG 31 or, pending portal functionality, FORM GST REG 17 on dashboard) and must explain within the prescribed reply period why their registration should not be cancelled, submitting responses via FORM GST REG 18 for proper officer examination leading to either FORM GST REG 20 (drop/revocation) or FORM GST REG 19 (cancellation).</description>
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      <description>Sub-rule (2A) permits suspension of registration where comparison of returns, GSTR 1 outward details, or supplier derived inward supplies reveal significant differences indicating contravention and immediate threat to revenue; affected taxpayers are to be intimated electronically (FORM GST REG 31 or, pending portal functionality, FORM GST REG 17 on dashboard) and must explain within the prescribed reply period why their registration should not be cancelled, submitting responses via FORM GST REG 18 for proper officer examination leading to either FORM GST REG 20 (drop/revocation) or FORM GST REG 19 (cancellation).</description>
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