MANU/GSCU/0001/2021

Ministry : Ministry of Finance

Department/Board : Central Board of Indirect Taxes and Customs

Circular No. : 145/01/2021-GST

Date : 11.02.2021

Notification/ Circulars Referred : Notification No. 94/2020- Central Tax, dated 22.12.2020 MANU/CGST/0094/2020

Citing Reference:
Notification No. 94/2020- Central Tax, dated 22.12.2020 MANU/CGST/0094/2020  Referred

To,

The Principal Chief Commissioners /
Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)

Madam/Sir,

Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of Rule 21A of CGST Rules, 2017

As you are aware that 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 (hereinafter referred to as the CGST Rules). The said provision provides for immediate suspension of registration of a person, as a measure to safeguard the interest of revenue, on observance of such discrepancies /anomalies which indicate violation of the provisions of Act and rules made thereunder; and that continuation of such registration poses immediate threat to revenue.

2.1 Sub-rule (2A) of rule 21A is reproduced hereunder:

"(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 GS........