cancellation of gst registration

GST registration suspension to curb GST Fake Invoices
CA. Sachin Jindal

GST registration suspension to curb GST Fake Invoices| Myths Vs Facts

Vide Notification No. 94/2020-Central Tax dated 22nd December, 2020, Central Board of Indirect Taxes (“CBIC”) has inserted a new Rules 21A-”Suspenion of Registration” wherein various grounds are provided on the basis of which department officials may suspend GST registration of a registered person. However, such an amendment has created panic among genuine taxpayers and various correct or incorrect information is circulating on social media related to such rule. Therefore, the department has clarified such myths and try to settle down tension among genuine players.

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