GST Circular No 145/2021

Standard Operating Procedure issued for implementation of Notification 94/2020

Notification 94/2020 authorises immediate suspension of GST registration where significant deviation/anomalies are noticed between GSTR 3B and 1 or GSTR 3B and 2B, indicating contravention of
the provisions of the Act or the rules

Intimation of suspension is provided in FORM REG 31 Electronically.

Till the time an independent functionality for FORM REG-31 is developed on the portal On the recommendation of the Council, the registration 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. 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.

Taxpayer would be required to reply in FORM GST REG-18 through Common Portal within the time limit of 30 days from the receipt of notice/ intimation.

Where suspension and notice for cancellation is issued on ground of non -filing of returns, taxpayer may file all the due returns and submit the response. Similarly, in other scenarios as specified under FORM GST REG-31, they may meet the requirements and submit the reply.

In case where taxpayer does not responds to the notice, Officer shall treat it under “Suo moto cancellation”

In case proper officer is prima-facie satisfied with the reply he may revoke the suspension by passing an order in FORM GST REG-20

But where officer after closure also 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