New GST Rule 21A for Suspension of Registration
. In the said rules, in rule 21A,-
(a) in sub-rule (2), the words “,after affording the said person a reasonable opportunity of
being heard,” shall be omitted;
(b) after sub-rule (2), the following sub-rule shall be inserted, namely: –
“(2A) Where, a comparison of the returns furnished by a registered person under section 39
with
(a) the details of outward supplies furnished in FORM GSTR-1; or
(b) the details of inward supplies derived based on the details of outward supplies
furnished by his suppliers in their FORM GSTR-1,
or such other analysis, as may be carried out on the recommendations of the Council,
show that there are significant differences or anomalies indicating contravention of the
provisions of the Act or the rules made thereunder, leading to cancellation of registration
of the said person, his registration shall be suspended and the said person shall be
intimated in FORM GST REG-31, electronically, on the common portal, or by sending
a communication to his e-mail address provided at the time of registration or as amended
from time to time, highlighting the said differences and anomalies and asking him to
explain, within a period of thirty days, as to why his registration shall not be cancelled.”;
(c) in sub-rule (3), after the words, brackets and figure “or sub-rule (2)”, the words, brackets,
figure and letter “or sub-rule (2A)” shall be inserted;
(d) after sub-rule (3), the following sub-rule shall be inserted, namely: –
“(3A) A registered person, whose registration has been suspended under sub-rule (2) or
sub-rule (2A), shall not be granted any refund under section 54, during the period of
suspension of his registration.”;
(e) in sub-rule (4), –
(i) after the words, brackets and figure “or sub-rule (2)”, the words, brackets, figure and
letter “or sub-rule (2A)” shall be inserted;
(ii) the following proviso shall be inserted, namely: –
Provided that the suspension of registration under this rule may be revoked by the proper
officer, anytime during the pendency of the proceedings for cancellation, if he deems
fit.”.