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TMI BlogCancellation or Suspension of Registration in GST [ Section 29 ]X X X X Extracts X X X X X X X X Extracts X X X X ..... own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration * (a) The business has been * Discontinued, or * transferred fully for any reason including death of proprietor, or * amalgamated with other entity, or * demerged or otherwise disposed off. * (b) There is any change in the constitution of the business * (c) The taxable person other than the registered person having voluntary registration under section 25(3), is no longer liable to be registered under section 22 or section 24. [Substituted vide Finance Act, 2020 dated 27-03-2020]. 2. Cancellation by Proper Officer (may be cancelled from any retrospective date, subject to prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iso to rule 23(1);[Inserted vide N.N. 12/2024 dated 10.07.2024] * violates the provision of rule 86B. * if during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed under rule 21A. * There are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person in the following cases * a) Where; * a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in FORM GSTR-1, [as amended in FORM GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n shall be deemed to be suspended from the * date of application, or * the date from which the cancellation is sought, whichever is later. [ Rule 21A(1) ] * Where proper officer has reasons to believe that the registration of person is liable to be cancelled under section 29 or rule 21, he may suspend the registration of such person w.e.f. a date to be determined by him, pending the completion of the proceeding for cancellation of registration under rule 22. [ Rule 21A(2) ] * Rule 21A(2A) state that, there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted any refund u/s 54 during the period of suspension of his registration. [ Rule 21A(3A) ] 4) Revocation of suspension of registration [ Rule 21A(4) ] * The suspension of registration under Rule 21A(1) or (2) or (2A) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect. * Exceptions * The suspension of registration under this rule may be revoked by the proper officer, * anytime during the pendency of the proceedings for cancellation, if he deems fit. * Where the registration has been suspended under rule 21A(2A) for contravention of the provisions contained in section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. 23 Jan, 2018, such person could submit the application for cancellation at any time after the date of registration. Important Notification & Clarification * Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under rule 21A(2A) of CGST Rules, 2017. [ Circular No. 145/01/2021-GST dated 11.02.2021] * Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016. [ Circular No.134/04/2020-GST dated 23.03.2020 ] * Clarification regarding processing of Applications for Cancellation of Registration submitted in FORM GST REG-16. [ Circular No. 69/43/2018-GST dated 26.10.2018 ] * Proper officer for provisions rela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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