CRITERA OF SUSPENSION AND STATUS OF CRITERIA OF SUSPENSION OF GST REGISTRATION FOR TAXPAYERS

 Any taxpayer who fails to file their returns for the last 6 to 9 months then their registration can also be suspended more than the blocking of Form-49.

A SCN will be executed for the return defaulters and will be sent to the concerned taxpayers as per rule 22(1)

Notice will be sent to tax taxpayers in GST REG 17 regarding their suspension.

Grounds on which a taxpayer will be issued a suspension in GST REG 17

• Taxpayers who have not filled their GSTR-3B for the last 6 to 9 months
• Taxpayers having difference in their value of turnover in GSTR-1 and GSTR-3B, means you should have paid the tax for that sales for which you have provided details in GSTR-1 therefore your GSTR-1 and GSTR-3B sales should be same.
• Taxpayers with difference in the GSTR 2A and GSTR 2B and GSTR 3B that means there should be no difference in your claimed ITC and ITC available in GSTR 2A and the purchased ITC should be same in all the three returns namely GSTR-3B (Return for filling); GSTR-2B (Return for view only); GSTR-2A (Return for view only).
• Taxpayers who had not set off their liability with cash payment, means if their is any tax liability after utilizing the available ITC then that has to be paid in cash or cheque or through online payment modes through challan payment. And if it is not paid for long or for regular returns then the registration of GST will be suspended .

An intimation will be sent to taxpayer regarding suspension through Email and SMS and additional email in view of GST REG 31 will also be sent.

Taxpayer can view the issued SCN on common portal and furnish reply within 30 days from SCN issuance date.

After Reply within 30 days the tax payer will be either become active or will be cancelled.

If the taxpayer has filled the return soon after the issuance of suspension within the period of 30 days that is for reply of notice then the taxpayer will become active.