Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of BGST Rules, 2017

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....g Ref: CBIC Circular No. 145/01/2021-GST, dated the 11th February, 2021 Madam/Sir. As you are aware that vide Commercial Taxes Department notification No. S.O. 75 dated 14.01.2021. sub-rule (2A) has been inserted to rule 21A of the Bihar Goods and Services Tax Rules. 2017 (hereinafter referred to as the BGST Rules). The said provision provides for immediate suspension of registration of a person, as a measure to safeguard the interest of revenue, on observance of such discrepancies /anomalies which indicate violation of the provisions of Act and rules made thereunder; and that continuation of such registration poses immediate threat to revenue. 2.1 Sub-rule (2A) of rule 21A is reproduced hereunder: "(2A) Where....

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....he provision of suspension of registrations under the said rule. 3. On the recommendation of the Council, the registration of specified taxpayers shall be suspended and system generated intimation for suspension and notice for cancellation of registration in FORM GST REG-31, containing the reasons of suspension, shall be sent to such taxpayers on their registered e-mail address. Till the time functionality for FORM REG-31 is made available on portal, such notice/intimation shall be made available to the taxpayer on their dashboard on common portal in FORM GST REG-17. The taxpayers will be able to view the notice in the "View/Notice and Order" tab post login. 4. The taxpayers, whose registrations are suspended (here....

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....fficer, post examination of the response received from the said person, may pass an order either for dropping the proceedings for suspension/ cancellation of registration in FORM GST REG-20 or for cancellation of registration in FORM GST REG-19. Based on the action taken by the proper officer, the GSTIN status would be changed to "Active" or "Cancelled Suo-moto" as the case maybe. 5.3 Till the time independent functionality for FORM GST REG-31 is fully ready, it is advised that if the proper officer considers it appropriate to drop a proceeding anytime after  the issuance of FORM GST REG-31, he may advise the said person to furnish his reply on the common portal in FORM GST REG-18. 5.4 It i....