Suspension of registration

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 06 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017

Rule 21A of the Central Goods and Services Tax Rules, 2017 deals with suspension of registration. Where a registered person has applied for cancellation of registration under rule 20 , the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for canc The Act came into force on 22 Jun 2017.

(1) Where a registered person has applied for cancellation of registration under rule 20 , the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22 .
(2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21 , he may, 2 [****] suspend the registration of such person with effect from a date to be determined by him, pending the completion of the proceedings for cancellation of registration under rule 22 . 3 [(2A) Where, a comparison of the returns furnished by a registered person under section 39 with (a) the details of outward supplies furnished in FORM GSTR-1 ; or (b) the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1 , or such other analysis, as may be carried out on the recommendations of the Council, show 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, his registration shall be suspended and the said person shall be intimated in FORM GST REG-31 , electronically, on the common portal, or by sending a communication to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said differences and anomalies and asking him to explain, within a period of thirty days, as to why his registration shall not be cancelled.] (3) A registered person, whose registration has been suspended under sub-rule (1) or sub-rule (2) 3 [or sub-rule (2A)], shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39 . 4 [ Explanation . - For the purposes of this sub-rule, the expression "shall not make any taxable supply" shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension.] 3 [(3A) A registered person, whose registration has been suspended under sub-rule (2) or sub-rule (2A),shall not be granted any refund under section 54 , during the period of suspension of his registration.] (4) The suspension of registration under sub-rule (1) or sub-rule (2) 3 [or sub-rule (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.] 3 [ Provided that 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.] 5 [ Provided further that where the registration has been suspended under sub-rule (2A) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already been cancelled by the proper officer under rule 22 , the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns.] 4 [(5) Where any order having the effect of revocation of suspension of registration has been passed, the provisions of clause (a) of sub-section (3) of section 31 and section 40 in respect of the supplies made during the period of suspension and the procedure specified therein shall apply.] " after affording the said person a reasonable opportunity of being heard".
Amendment notes
1. Inserted (w.e.f. 01.02.2019) by Notification No. 3/2019 -C.T., dated 29.0l.2019.
2. Omitted vide Notification No. 94/2020 - CT dated 22.12.2020 before it was read as
3. Inserted vide Notification No.94/2020 - CT dated 22.12.2020.
4. Inserted vide Notification No.49/2019 - CT dated 09.10.2019.
5. Inserted vide Notification No.14/2022 - CT dated 05.07.2022.
Rule 21A, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Questions about Rule 21A

What does Rule 21A of the Central Goods and Services Tax Rules deal with?

Rule 21A of the Central Goods and Services Tax Rules is headed "Suspension of registration". Where a registered person has applied for cancellation of registration under rule 20 , the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for canc

How do I find court cases under Rule 21A of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 21A, rule 21A CGST Rules 2017, rule 21A of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 21A of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 29 (Value of supply of goods made or received through an agent), rule 31 (Residual method for determination of value of supply of goods or services or both), rule 39 (Procedure for distribution of input tax credit by Input Service Distributor), rule 40 (Manner of claiming credit in special circumstances), and on 1 further provision, so none of them can safely be read on its own.

When did Rule 21A of the Central Goods and Services Tax Rules come into force?

Rule 21A of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 21A, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.