SUSPENSION OF GST REGISTRATION

 

SUSPENSION OF GST REGISTRATION




Rule 21: Additional Grounds for Cancellation of Registration

(a) Does not conduct any business from the declared place of business.

(b) Issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or

(c) Violates the provisions of section 171 (ANTI-PROFITERING) of the Act or the rules made thereunder.

(d) Violates the provision of rule 10A. (BANK DETAILS)

(e) Avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or

(f) GSTR 3B Tax paid is in excess of GSTR 1

(g) Violates the provision of rule 86B – Restriction of usage of ITC (99%)

21A (2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29.

a)  No refund

b)  Stoppage of E-way bills

Impact – Section 51 of the CGST Act is being amended to remove the requirement of issuance of TDS certificate by the diductor and to omit the corresponding provision of late fees for delay in issuance of TDS certificate.

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