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GST

GST registration suspended: what you can and cannot do

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Under Rule 21A, a suspended registration cannot make taxable supplies while the suspension lasts. You need not file GSTR-3B for that period, and refunds are not paid. Suspension can be system driven, intimated in REG-31, for issues such as return mismatches.

Provisions

Rule 21A, CGST Rules 2017; Sec 29(1), CGST Act 2017

Analysis

Suspension is a holding stage before a decision on cancellation. If you raise tax invoices during suspension, buyers can face issues with ITC. If the suspension is revoked, it is revoked from the date it started, so normal compliance resumes for that period. Reply quickly with the explanation or the pending returns, because the next step is cancellation.

Close

  1. Open the notice on the dashboard and read the reason.
  2. Reply within the time given, with returns filed or a reconciliation.
  3. Hold taxable invoicing until the suspension is lifted.
  4. Check that status shows Active again after the order.

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