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TMI BlogStandard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of OGST Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... x Rules, 2017 (hereinafter referred to as the OGST 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, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, 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 provisions, would be required to furnish reply to the jurisdictional tax officer within thirty days from the receipt of such notice / intimation, explaining the discrepancies/anomalies, if any, and shall furnish the details of compliances made or/and the rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 is advised that in case the proper officer is prima-facie satisfied with the reply of the said person, he may revoke the suspension by passing an order in FORM GST REG-20 . Post such revocation, if need be, the proper officer can continue with the detailed verification of the documents and recovery of short payment of tax, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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