https://www.taxtmi.com/circulars?id=70888 Suspension of GST registration under rule 21A(2A) applies where return comparisons or other prescribed analysis disclose significant anomalies indicating contravention potentially leading to cancellation. Taxpayers receive reasons for suspension and a cancellation notice, and must reply within thirty days through FORM GST REG-18. Following examination of 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. Suspension may be revoked pending detailed verification and recovery, without preventing fresh cancellation proceedings where warranted. en-us Mon, 22 Feb 2021 00:00:00 +0530 Fri, 21 Aug 2026 13:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70888 Suspension of GST registration under rule 21A(2A) applies where return comparisons or other prescribed analysis disclose significant anomalies indicating contravention potentially leading to cancellation. Taxpayers receive reasons for suspension and a cancellation notice, and must reply within thirty days through FORM GST REG-18. Following examination of 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. Suspension may be revoked pending detailed verification and recovery, without preventing fresh cancellation proceedings where warranted. Circulars GST - States Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70888