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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 the Manipur GST Rules, 2017</title>
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    <description>Immediate suspension of registration applies where comparison of returns and supplier data reveals significant discrepancies threatening revenue, with electronic intimation of reasons and a requirement that the taxpayer explain why registration should not be cancelled within the prescribed reply period; taxpayers must respond online and the proper officer may revoke suspension or proceed to cancel registration after examining the response.</description>
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      <description>Immediate suspension of registration applies where comparison of returns and supplier data reveals significant discrepancies threatening revenue, with electronic intimation of reasons and a requirement that the taxpayer explain why registration should not be cancelled within the prescribed reply period; taxpayers must respond online and the proper officer may revoke suspension or proceed to cancel registration after examining the response.</description>
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