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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 DGST Rules. 2017</title>
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    <description>Suspension of GST registration applies where return comparisons or other analysis disclose significant discrepancies or anomalies indicating contraventions that may lead to cancellation. The taxpayer receives electronic intimation and must reply online within thirty days in FORM GST REG-18, explaining the discrepancies and evidencing compliance. After examining the reply or upon expiry of the response period, the proper officer may drop the proceedings in FORM GST REG-20 or cancel registration in FORM GST REG-19. Suspension may be revoked on a prima facie satisfactory reply while verification and recovery action continue.</description>
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    <pubDate>Fri, 17 Dec 2021 00:00:00 +0530</pubDate>
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      <description>Suspension of GST registration applies where return comparisons or other analysis disclose significant discrepancies or anomalies indicating contraventions that may lead to cancellation. The taxpayer receives electronic intimation and must reply online within thirty days in FORM GST REG-18, explaining the discrepancies and evidencing compliance. After examining the reply or upon expiry of the response period, the proper officer may drop the proceedings in FORM GST REG-20 or cancel registration in FORM GST REG-19. Suspension may be revoked on a prima facie satisfactory reply while verification and recovery action continue.</description>
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