The Central Board of Indirect Taxes and Customs (CBIC) has issued a Standard Operating Process (SOP) for suspension of registration of a person if on the observance it indicates violation of GST Act.
Accordingly, GST officers will immediately suspend registration of taxpayers whose sales return or GSTR-1 forms show significant differences or anomalies from the return filed by their suppliers.
As per the SOP, the notice for cancellation of registration shall be sent in form GST REG-31 to such taxpayers on their registered e-mail address. It shall also contain reasons of suspension.
However, Till the FORM REG-31 is made available on portal, such notice/intimation shall be made available to the taxpayer on their dashboard on the 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,” the SOP said.
Further the SOP added, the taxpayers whose registrations are suspended would be required to furnish reply to the jurisdictional tax officer within 30 days from the receipt of such notice. In case the notice is issued on ground of non-filing of returns, the said person may file all the due returns and submit the response.