https://www.taxtmi.com/article/detailed?id=12710 Non compliance with Rule 21A is central: FORM GST REG 31 must be intimated electronically on the common portal or to the e mail address provided at registration. Physical mailing of FORM GST REG 31, omission of the issuing officer's name and designation on the show cause notice, absence or inaccessibility of supporting documents, and reliance solely on a digital signature raise procedural defects that undermine the formal sufficiency of suspension or cancellation communications required under the CGST Rules. en-us Wed, 19 Jun 2024 10:02:48 +0530 Wed, 19 Jun 2024 10:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12710 Non compliance with Rule 21A is central: FORM GST REG 31 must be intimated electronically on the common portal or to the e mail address provided at registration. Physical mailing of FORM GST REG 31, omission of the issuing officer's name and designation on the show cause notice, absence or inaccessibility of supporting documents, and reliance solely on a digital signature raise procedural defects that undermine the formal sufficiency of suspension or cancellation communications required under the CGST Rules. Articles Goods and Services Tax - GST Wed, 19 Jun 2024 10:02:48 +0530 https://www.taxtmi.com/article/detailed?id=12710