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Your registration can be suspended under Rule 21A if the officer finds serious discrepancies in your own returns, such as large ITC differences. A supplier's fraud can trigger this if it shows up as a mismatch in your credit.
GST
My own GSTIN suspended because of a supplier
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Provisions
Rule 21A, CGST Rules 2017; Rule 21, CGST Rules 2017; Sec 155, CGST Act 2017
Analysis
While suspended you cannot issue tax invoices or claim refunds, and business stops. Example: your GSTR-3B credit is Rs 15 lakh higher than 2B because of a supplier who stopped filing; the system flags you. Reply with the reconciliation, reverse credit not supported by 2B, and show proof. Most suspensions are revoked on a proper reply.
Close
- Read the REG-31 or REG-17 notice and the discrepancy shown
- Reconcile your ITC with GSTR-2B for the periods
- Reverse unsupported credit with interest where required
- File the reply with documents within the deadline
- Track revocation and keep proof
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