SUSPENSION OF REGISTRATION PENDING CANCELLATION - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

9. SUSPENSION OF REGISTRATION PENDING CANCELLATION 9.1 Where a registered 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 from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under Rule 22 and Rule 21 of CGST Rules, 2017. 9.2 Once application for cancellation of registration is filed, no return is to be filed, except final return in FORM GSTR-10 , as per CBIC Circular No. 69/43/2018-GST dated 26.10.2018. 9.3 A registered person, whose registration 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 registration shall be deemed to be revoked upon completion of the proceedings by the proper officer under Rule 23 of CGST Rules, 2017 and such revocation shall be effective from the date on which the suspension had come into effect. The suspension of registration under this rule may be revoked by the proper officer, anytime during the pendency of the proceedings for cancellation, if he deems fit.