Procedure for Suspension of GST Registration
GST Registration Suspension Suspension of GST Registration Suspension of registration is covered under Section 29 of the CGST Act, 2017 and the procedure for the same has been provided under Rule 21A of the CGST Rules 2017. Section 29 has been amended vide the CGST (Amendment) Act, 2018 (no. 31 of 2018) dated 29.08.2018 to allow suspension” of GST Registration w.e.f. 01.02.2019 and Rule 21A was inserted vide Notification 03/2019- Central Tax dated 29.01.2019 with effect from 01.02.2019. Provisions for Cancellation or Suspension of GST Registration SECTION 29- 1. The heading of the section was amended from ‘Cancellation of Registration’ to ‘Cancellation or Suspension of Registration’. 2. A new proviso was inserted to section 29 (1) and the same is reproduced hereunder for ready reference – ‘Provided that during the pendency of the proceedings relating to the cancellation of registration filed by the registered person, the registration may be suspended for such period and in such