HPGST SOP for Suspending Registrations u/r 21A: Immediate Action on Discrepancies Threatening Revenue.

The circular outlines the Standard Operating Procedure (SOP) for suspending registrations under sub-rule (2A) of rule 21A of the Himachal Pradesh Goods and Services Tax (HPGST) Rules, 2017. It mandates immediate suspension of a person's registration if discrepancies indicating rule violations are found, posing a revenue threat. The process involves notifying affected taxpayers electronically via FORM GST REG-31, requiring them to respond within 30 days. Until a dedicated portal functionality is available, notices will be accessible on the common portal. Proper officers will review responses and decide on either dropping proceedings or canceling registrations, with status updates accordingly.

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