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SUSPENSION OF REGISTRATION PENDING CANCELLATION

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....tered person has applied for cancellation of registration under Rule 20 of CGST Rules, 2017 the registration shall be deemed to be suspended from the date of submission of the application or the date ....

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....tration has been suspended shall not be granted any refund under Section 54 of CGST Act, 2017 during the period of suspension of his registration. 9.4 Revocation of suspension - The suspension of reg....