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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 the CGST Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing vide Circular No. 145/01/2021-GST dated 11th February, 2021 has issued a Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of the CGST Rules, 2017, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 145/01/2021-GST, dated 11th October, 2021 by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 address provided at the time of registration or as am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 reasons as to why their registration shouldn t be cancelled: a. The said person would be required to reply to the jurisdictional officer against the notice for cancellation of registration sent to them, in FORM GST REG-18 online through Common Portal withing the time limit of thirty days from the receipt of notice/ intimation. b. In case the intimation for suspension and notice for cancellation of registration is issued on ground of non -filing of returns, the said person may file all the due returns and submit the response. Similarly, in other scenarios as specified under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer can continue with the detailed verification of the documents and recovery of short payment of tax, if any. Further, in such cases, after detailed verification or otherwise, if the proper officer finds that the registration of the said person is liable for cancellation, he can again initiate the proceeding of cancellation of registration by issuing notice in FORM GST REG-17 . 6. Difficulties, if any, in implementation of these instructions may be informed to the board ([email protected]). Hindi version follows. (Sanjay Mangal) Commissioner (GST - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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