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    <title>Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under rule 21A(2A) of UPSGST Rules, 2017</title>
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    <description>Suspension of registration is triggered when reconciliation of returns and GSTR-1 data or other analyses show significant discrepancies indicating contravention and revenue threat; an electronic intimation with reasons is issued (via FORM GST REG-31 or, until functionality exists, as FORM GST REG-17 on the portal). The suspended taxpayer must reply within thirty days in FORM GST REG-18 and may file outstanding returns where non-filing is the cause. The proper officer will examine the reply and may revoke suspension in FORM GST REG-20 or cancel registration in FORM GST REG-19, with tasks and nodal notifications managed via officer dashboards.</description>
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    <pubDate>Thu, 18 Feb 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 rule 21A(2A) of UPSGST Rules, 2017</title>
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      <description>Suspension of registration is triggered when reconciliation of returns and GSTR-1 data or other analyses show significant discrepancies indicating contravention and revenue threat; an electronic intimation with reasons is issued (via FORM GST REG-31 or, until functionality exists, as FORM GST REG-17 on the portal). The suspended taxpayer must reply within thirty days in FORM GST REG-18 and may file outstanding returns where non-filing is the cause. The proper officer will examine the reply and may revoke suspension in FORM GST REG-20 or cancel registration in FORM GST REG-19, with tasks and nodal notifications managed via officer dashboards.</description>
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      <pubDate>Thu, 18 Feb 2021 00:00:00 +0530</pubDate>
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