Suspension of registration
Rule 21A of the CGST Rules
Straight from CBIC
Official source, not a summary of a summary
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Amendment history
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Suspension: registration is deemed suspended from the date cancellation is applied for, and the officer may suspend where cancellation appears warranted or where returns or the GSTR-1 versus GSTR-3B comparison show significant differences. A suspended person cannot make taxable supplies or claim refund; suspension is revoked when the returns are filed or the differences explained in REG-18 within thirty days.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Suspension is automatic from the date a cancellation application is filed, and the officer may suspend without a hearing where the comparison of returns shows significant differences – the hearing comes afterwards.
A suspended person cannot make a taxable supply, issue a tax invoice or claim a refund, but must still file returns for the pre-suspension period.
Reply in REG-18 within thirty days of the intimation; suspension is revoked in REG-20 once the returns are filed or the differences explained.
Questions people actually ask
Real questions we get on this provision, answered straight.
Our GSTIN is suspended and customers cannot claim credit. How fast can this be fixed?+
File every pending return and reply in REG-18 explaining the differences. Where the suspension was for non-filing, it is revoked automatically once the returns are filed. Do not issue tax invoices while suspended – issue a bill of supply and re-invoice after revocation.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
4,167 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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 . 6 [(2A) Where,-
(a) a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in FORM GSTR-1 7 [as amended in FORM GSTR-1A if any,] or the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1 7 [or in FORM GSTR-1A of the previous tax period, if any], 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, or
(b) there is a contravention of the provisions of rule 10A by the registered person, the registration of such person 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, anomalies or non-compliances 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.] 6 [ Provided also that where the registration has been suspended under sub-rule (2A) for contravention of provisions of rule 10A 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 compliance with the provisions of rule 10A.] 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.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2024-07-10 · Inserted
12/2024-CTdated
Inserted vide Notification No.12/2024 – CT dated 10.07.2024.
2023-08-04 · Inserted
38/2023-CTdated
Inserted vide Notification No.38/2023 – CT dated 04.08.2023.
2022-07-05 · Inserted
14/2022-CTdated
Inserted vide Notification No.14/2022 – CT dated 05.07.2022.
2020-12-22 · Omitted
94/2020-CTdated
Omitted vide Notification No. 94/2020 – CT dated 22.12.2020 before it was read as " after affording the said person a reasonable opportunity of being heard".
2020-12-22 · Inserted
94/2020-CTdated
Inserted vide Notification No.94/2020 – CT dated 22.12.2020.
2019-10-09 · Inserted
49/2019-CTdated
Inserted vide Notification No.49/2019 – CT dated 09.10.2019.
2019-02-01 · Inserted
3/2019-C
Inserted (w.e.f. 01.02.2019) by Notification No. 3/2019 -C.T., dated 29.0l.2019.
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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