Taxontips
No Result
View All Result
Wednesday, July 9, 2025
Login/ Register
  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
Talk to an Expert
  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
No Result
View All Result
Taxontips
No Result
View All Result

GST Officers can Immediately Suspend GST Registration if ‘Anomalies’ spotted in the Returns

Sponsored

ADMIN by ADMIN
February 19, 2021
in GST news
0
GST Officers can Immediately Suspend GST Registration if ‘Anomalies’ spotted in the Returns
116
SHARES
1.5k
VIEWS
image_pdfPDFimage_printPrint

There have been consistent efforts by the Government and GST Council to implement some tough measures to curb tax-evasions and GST frauds.

This new Standard Operating Procedure (SOP) released by the CBIC is one such positive step towards a transparent and fair GST collection regime.

In this article, we will understand what the new notification is and what the implications of this on a normal taxpayer are.

 

What is the new notification?

Vide notification No. 94/2020- Central Tax, dated 22.12.2020, sub-rule (2A) has been inserted to rule 21A of the Central Goods and Services Tax Rules, 2017.

In simpler terms, there has been an amendment in the GST Law with an addition of a Sub-rule (2A) to Rule 21A of the CGST Rules, 2017.

A Standard Operating Procedure (SOP) was released by the CBIC dated 11th February 2020 for the implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017

 

Understanding the SOP

  • CBIC has issued a Standard Operating Process (SOP) for suspension of registration of a taxpayer if it is observed that he violates the GST Act.

 

  • The SOP has been issued for the suspension of GST registration of taxpayers on account of discrepancies that indicate a breach of GST laws

 

  • The set of new instructions issued to the GST officers is to confirm that there is uniformity in the way registrations are suspended.

 

  • Suspension of a taxpayer’s registration will be revoked if the taxpayer answers the queries of the officials, satisfactorily.

 

  • The SOP also makes it clear that the GST officers must collect any tax dues before revocation or cancellation of the GST Registration if they find the taxpayer in violation of the GST Laws.

 

What does Suspension of GST Registration mean?

 

Before the insertion of Sub-rule 2A in the CGST Rules, there was no concept called ‘Suspension of GST Registration’.

With the recent addition of this rule, a taxpayer who has applied for the cancellation of GST Registration is NOT required to comply with GST return filing provisions during the suspension period.

 

Whose GST Registrations are Liable to be suspended?

GST Registrations of those taxpayers are liable to be suspended if:

  1. An authorized GST officer finds any discrepancies in comparing the details of outward supplies furnished under Form GSTR-1 and Form GSTR 3B.
  1. Any discrepancies on comparing the details inward supplies reflecting in the Form GSTR-2B with the Form GSTR-3B.
  2. Suspension of registration will be processed in cases where the continuation of the operation of the registration creates a threat to revenue leakage.

 

NOTE: GST Registrations can be suspended ONLY by the authorized GST Officer after thorough scrutiny and after he gets a satisfactory reason to do so.

The concerned taxpayer should be given a fair opportunity by the GST officer, to express his side.

 

How will I as a Taxpayer know that my GST Registration is suspended?

  • GST Officer has to issue form GST REG-31 for intimating discrepancies if any, to the taxpayer.
  • He will also mention that if a proper explanation is not provided on these discrepancies, the registration may get cancelled.
  • According to Rule 21, sub-rule 2A of the CGST Rules, the GST Officer can suspend the registration from the date of this communication to the taxpayer.

 

What are the Effects of GST Registration Suspension?

If the GST Registration stands suspended for a taxpayer, then:

  • A taxpayer cannot issue a tax invoice or make any GST taxable supply.
  • He is no longer required to furnish his return details under Section 39.
  • He will no longer be eligible to avail of any refund under Section 54.

 

What should I do if my GST Registration stands suspended?

 

  • Registration of concerned taxpayer shall stand 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.

 

  • After the concerned taxpayer gets the intimation from the authorized tax officer, taxpayers whose registrations are suspended would be required to furnish a reply to the jurisdictional tax officer within 30 days from the receipt of such notice/intimation, explaining the discrepancies/anomalies and the reasons as to why their registration should not be cancelled.

 

How to revoke GST Registration Suspension?

  • The GST Registration Suspension can be revoked once the GST Registration Cancellation proceedings are completed.
  • In case the tax officer is prima-facie satisfied with the reply of the concerned taxpayer, he may revoke the suspension by passing the order in the FORM GST REG-20.
  • Post revocation, if need be, the concerned tax officer can continue with document verification and recovery of the short payment of tax if required.

 

GSTHero at your Rescue!

To err is to human. This can’t be more true when it comes to you manually input the return details on the GST Portal or your ERP Software.

 

To avoid such errors and save on penalties you can use the GSTHero in the following ways:

  • Providing accurate reconciliation reports between GSTR-3B and 1, GSTR-3B and 2B, e-invoicing within few seconds, with a click of a button.
  • You can claim 100 % Input Tax Credit using GSTHero’s Advanced Reconciliation Tool.
  • GSTHero be integrated with ERPs like Tally, SAP, Marg, Oracle, Microsoft Dynamics & other customs ERPs?
  • Get your data validated with 50 + validation checks.

 

 

Stay tuned with GSTHero for more such informative content.

 

Until the next time….

image_pdfPDFimage_printPrint
Tags: gst registration
Previous Post

Functionality for composition scheme under QRMP and LUT now available for FY 2021-22 on GST website

Next Post

Amendment in Faceless Assessment scheme | Faceless Assessment Scheme 2021 | Income tax

Related Posts

Annual return optional for F.Y. 2017-18 and 2018-19 for Turnover below Rs. 2 crore
GST news

Recommendations of the 55th Meeting of the GST Council

December 23, 2024
Data of GST website under comparison of liability declared and ITC claimed tab not available
GST news

Attention – Hard – Locking of auto-populated liability in GSTR-3B

October 19, 2024
LUT of FY 2019-20 to be eligible for FY 2020-21 upto 30.06.2020
GST news

CBIC extends export-related benefits for exports made through courier mode

September 18, 2024
Annual return optional for F.Y. 2017-18 and 2018-19 for Turnover below Rs. 2 crore
GST news

Recommendations during 54th meeting of the GST Council [Read press release]

September 10, 2024
Data of GST website under comparison of liability declared and ITC claimed tab not available
GST news

Introduction of RCM Liability/ITC Statement

September 2, 2024
GST news

Advisory for furnishing bank account details before filing GSTR-1/IFF Notification No. 38/2023 – Central

August 26, 2024
Next Post
Faceless scrutiny under Income Tax: You won’t know who is your Assessing your scrutiny case

Amendment in Faceless Assessment scheme | Faceless Assessment Scheme 2021 | Income tax

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

Google Custom search

Recent Posts

  • Received Notice Under Section 143(2) of Income Tax Act? Here’s Why You Got It and How to Tackle It Effectively?
  • Statutory Compliance Calendar for June 2025 | Income tax, GST and various other laws
  • Statutory Compliance Calendar for May 2025 | Income tax, GST and various other laws
  • ITAT Mumbai: Capital Gains on Indian Mutual Funds Not Taxable in India for Non-Residents under DTAA [Case law]
  • Statutory Compliance Calendar for April 2025 | Income tax, GST and various other laws

Recent Comments

  • Brendan Gleeson on Clarification for the purposes of Section 269ST of the I.T. Act in respect of dealership/distributorship contract in case of Co-operative Societies
  • Kovac Ryker on Clarification for the purposes of Section 269ST of the I.T. Act in respect of dealership/distributorship contract in case of Co-operative Societies
  • Hailey Bradwell on Clarification for the purposes of Section 269ST of the I.T. Act in respect of dealership/distributorship contract in case of Co-operative Societies
  • ADMIN on Submit response to confirm/ revise the refund claim – Why are you getting this mail and how to get refund
  • Dinesha B S on Submit response to confirm/ revise the refund claim – Why are you getting this mail and how to get refund

Categories

  • Budget News
  • Business & Other News
  • Case Laws
  • GST news
  • Income Tax News
  • News

Browse Topics by Date

July 2025
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
28293031  
« Jun    
  • GSTR 9/ 9C extended : AGAIN

    GSTR 9/ 9C due date to be extended to 31.10.2020 | E-invoicing will be voluntary in the beginning

    6537 shares
    Share 2615 Tweet 1634
  • How to pay Membership and COP fees of ICAI for 2020-21 |

    6444 shares
    Share 2578 Tweet 1611
  • Code/ Nature of payment 6CR updated by NSDL in challan 281 for paying TCS on sale of goods

    5910 shares
    Share 2364 Tweet 1478
  • Are all the due dates of tax audit and Income tax return for FY 2019-20 extended to 31.03.2021 by the bill presented in Lok sabha Dt. 18.09.2020

    4855 shares
    Share 1942 Tweet 1214
  • SFT transaction mentioned in Form 26AS | What does it mean? | Who reports it? | SFT codes transaction type

    4084 shares
    Share 1634 Tweet 1021

Recent Notification

Received mail from GSTN “Aggregate turnover being more than Rs. 5 Cr during FY 2019-20” What does this mean?

Received Notice Under Section 143(2) of Income Tax Act? Here’s Why You Got It and How to Tackle It Effectively?

July 2, 2025
Compliance due dates for June, 2020 | Compliance calendar for June, 2020 | 20+ compliances

Statutory Compliance Calendar for June 2025 | Income tax, GST and various other laws

June 5, 2025

RSS Taxontips

  • Received Notice Under Section 143(2) of Income Tax Act? Here’s Why You Got It and How to Tackle It Effectively?
  • Statutory Compliance Calendar for June 2025 | Income tax, GST and various other laws
  • Statutory Compliance Calendar for May 2025 | Income tax, GST and various other laws
  • ITAT Mumbai: Capital Gains on Indian Mutual Funds Not Taxable in India for Non-Residents under DTAA [Case law]
  • Statutory Compliance Calendar for April 2025 | Income tax, GST and various other laws
  • No relief under section 87A for capital gain even after date extended to file revised return for AY 2024-25?
  • Statutory Audit of Cash and Cash Equivalents in Indian Companies [Company Law]
  • Statutory Audit of Trade Receivables in Indian Companies [Company law]
  • Statutory Compliance Calendar for February 2025 | Income tax, GST and various other laws
  • Budget 2025 updates | Income tax and GST updates

Categories

  • Budget News
  • Business & Other News
  • Case Laws
  • GST news
  • Income Tax News
  • News

Site menu

  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
Taxontips

TaxOnTips provides you all tax related solutions in easy way and update you with its regular updates & notifications Visit us for details.
We are based in Jaipur, India

© 2019-2023 Taxontips.com - Tax assistance at your Fingertips

No Result
View All Result
  • Login/Signup
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • About us
  • Contact us
  • Ask an expert/ Talk to an expert
  • Q & A
  • Privacy Policy
  • Terms of use

© 2019-2023 Taxontips.com - Tax assistance at your Fingertips

Book Phone consultation with expert

Sitting home or at your office and don't have time to visit CA's office or don't know where to consult CA. Book your consultation with an expert practicing Chartered Accountant and get your query solved.

Book a phone consultation for 30 minutes with our expert at a very basic cost.

Book consultation

No thanks, I'm not interested!