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........