14 Reasons Why your GST registration may be suspended

Lekhraj sood , Last updated: 18 February 2021  
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Reason 1

Have contravened such provisions of the Act or the rules

Reason 2

Being a Composition dealer you have not furnished returns for three consecutive tax periods

Reason 3

Being a regular Registered person has not furnished returns for a continuous period of six months or more; 

Reason 4

Have taken voluntary registration under sub-section (3) of section 25 and have not commenced business within six months from the date of registration

14 Reasons Why your GST registration may be suspended

Reason 5

Have obtained the GST registration has been obtained by means of fraud, wilful misstatement or suppression of facts

Reason 6

Issued invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules. 

Reason 7

Did not conduct any business from the declared place of business

Reason 8

Violated the provisions relating to Anti-profiteering. 

 

Reason 9

You did not inform your bank details as required under the provisions of rule 10A.

Reason 10

You availed input tax credit in violation of the provisions of section 16 of the Act or the rules.

Reason 11

Furnished the details of outward supplies in FORM GSTR-1 for one or more tax periods which is in excess of the outward supplies declared in GSTR3B for the same periods.

 

Reason 12

Violate the provision of rule 86B i.e. did not pay 1% of output tax liability in cash.

Reason 13

There are significant differences or anomalies in the comparison or reconciliation of GSTR3B with GSTR1.

Reason 14

There are significant differences or anomalies in the comparison or reconciliation of GSTR3B with GSTR2A.

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Published by

Lekhraj sood
(Providing consultancy in the area of indirect taxation,GST,imprt/export/Finance and accounts,GST training and coaching, corporate practical experience of more than 30 years.)
Category GST   Report

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