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

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....egistrations under sub-rule (2A) of rule 21A of UPSGST Rules, 2017 - regarding As you are aware that vide notification No.- 02/XI-2-21-9(42)/17-U.P. GST Rules-2017-Order-(172)-2021 Dated 29.01.2021, sub-rule (2A) has been inserted to rule 21A of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the UPSGST 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: ....

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....ns 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 (hereinafter referred to as "the said person") under the above pro....