The Central Board of Indirect Taxes and Customs GST Policy through notification dated the 11th February, 2021 has issued Standard Operating Procedure (SOP) for suspension of registrations as a measure to safeguard the interest of revenue, on observance of such discrepancies /anomalies which indicate violation of the GST laws.
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.
The taxpayers, whose registrations are suspended shall furnish reply to the jurisdictional tax officer within thirty days from the receipt of such notice / intimation, explaining the discrepancies/anomalies and shall furnish the details of compliances made or/and the reasons as to why their registration shouldn’t be cancelled.
