https://www.taxtmi.com/circulars?id=69925 Suspension of registration under rule 21A(2A) applies where comparisons of returns with GSTR-1 outward supplies, inward supplies derived from suppliers' GSTR-1, or other authorised analysis reveal significant differences or anomalies indicating contravention of the Act or rules and an immediate revenue risk. The SOP provides interim implementation through FORM GST REG-31, electronic intimation, and a thirty-day reply mechanism in FORM GST REG-18. The proper officer may thereafter drop the proceedings in FORM GST REG-20, cancel registration in FORM GST REG-19, or revoke suspension and continue verification if needed. en-us Mon, 01 Mar 2021 00:00:00 +0530 Tue, 05 May 2026 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69925 Suspension of registration under rule 21A(2A) applies where comparisons of returns with GSTR-1 outward supplies, inward supplies derived from suppliers' GSTR-1, or other authorised analysis reveal significant differences or anomalies indicating contravention of the Act or rules and an immediate revenue risk. The SOP provides interim implementation through FORM GST REG-31, electronic intimation, and a thirty-day reply mechanism in FORM GST REG-18. The proper officer may thereafter drop the proceedings in FORM GST REG-20, cancel registration in FORM GST REG-19, or revoke suspension and continue verification if needed. Circulars GST - States Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69925