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TMI BlogSuspension of registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... by him, pending the completion of the proceedings for cancellation of registration under rule 22. 11 [ (2A) Where,- (a) a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in FORM GSTR-1 13 [ , as amended in FORM GSTR-1A if any, ] or the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1 14 [ or in FORM GSTR-1A of the previous tax period, if any ] , or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evocation shall be effective from the date on which the suspension had come into effect. ] 9 [ Provided that 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. ] 10 [ Provided further that where the registration has been suspended under sub-rule (2A) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns. ] 12 [ Provided also that where the registration has been suspended under sub-rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a comparison of the returns furnished by a registered person under section 39 with (a) the details of outward supplies furnished in FORM GSTR-1 ; or (b) the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1 , or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person, his registration shall be suspended and the said person shall be intimated in FORM GST REG-31 , electronically, on the common portal, or by sending a communication to his e-mail add ..... X X X X Extracts X X X X X X X X Extracts X X X X
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