Important Keyword: FORM GST REG – 31, Intimation for suspension.
Table of Contents
FORM GST REG – 31
[See rule 21A]
Reference No. Date: <DD><MM><YYYY>
To,
GSTIN Name:
Address:
Intimation for suspension and notice for cancellation of registration
In a comparison of the following, namely,
- returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017;
- outwards supplies details furnished by you in FORM GSTR-1;
- auto-generated details of your inwards supplies for the period to ;
- (specify)
and other available information, the following discrepancies/ anomalies have been revealed:
- Observation 1
- Observation 2
- Observation 3
(details to be filled based on the criteria relevant for the taxpayer).
- These discrepancies/anomalies prima facie indicate contravention of the provisions of the Central Goods and Services Tax Act, 2017 and the rules made thereunder, such that if not explained satisfactorily, shall make your registration liable to be cancelled.
- Considering that the above discrepancies/anomalies are grave and pose a serious threat to interest of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this communication, in terms of sub-rule (2A) of rule 21 A.
- You are requested to submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing explanation to the above stated discrepancy/ anomaly. Any possible misuse of your credentials on GST common portal, by any person, in any manner, may also be specifically brought to the notice of jurisdictional officer.
- The suspension of registration shall be lifted on satisfaction of the jurisdictional officer with the reply along with documents furnished by you, and any further verification as jurisdictional officer considers necessary.
- You may please note that your registration may be cancelled in case you fail to furnish a reply within the prescribed period or do not furnish a satisfactory reply.
Name:
Designation:
NB: This is a system generated notice and does not require signature by the issuing authority
1. Inserted vide Notification No. 94/2020 – CT dt. 22.12.2020
Official Income Tax Return filing website: https://incometaxindia.gov.in/
