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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 RGST Rules, 2017.</title>
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    <description>GST registration may be suspended where return comparisons or other approved analysis disclose significant discrepancies or anomalies indicating contravention potentially leading to cancellation. The suspended person receives a notice stating reasons and must reply within thirty days through FORM GST REG-18, explaining discrepancies or showing compliance. Following the reply or expiry of the response period, the proper officer may drop proceedings and restore active status through FORM GST REG-20, or cancel registration through FORM GST REG-19. Revocation of suspension does not preclude detailed verification, recovery of short-paid tax, or fresh cancellation proceedings.</description>
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    <pubDate>Fri, 12 Feb 2021 00:00:00 +0530</pubDate>
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      <description>GST registration may be suspended where return comparisons or other approved analysis disclose significant discrepancies or anomalies indicating contravention potentially leading to cancellation. The suspended person receives a notice stating reasons and must reply within thirty days through FORM GST REG-18, explaining discrepancies or showing compliance. Following the reply or expiry of the response period, the proper officer may drop proceedings and restore active status through FORM GST REG-20, or cancel registration through FORM GST REG-19. Revocation of suspension does not preclude detailed verification, recovery of short-paid tax, or fresh cancellation proceedings.</description>
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