Standard Operating Procedures (SOP) for implementation of the provision of suspension of GST registrations

GST vide Circular No. 145/01/2021 dated 11th February, 2021 has issued SOPs for implementation of the provision of suspension of GST Registrations.
i) Suspension of Registration shall be intimated in Form GST REG-31
ii) Such notice/intimation shall be made available to the taxpayer on their dashboard on common portal in FORM GST REG-17.
iii) The taxpayers, whose registrations are suspended would be required to furnish reply to the jurisdictional tax officer within thirty days in FORM GST REG-18
iv) Proper officer, post examination of the response received from the said person, may pass an order either for dropping the proceedings for suspension/ cancellation of registration in FORM GST REG-20 or for cancellation of registration in FORM GST REG-19.
v) 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.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_Refund_145_12_2020.pdf

Add Comment

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 Your email address will not be published.