CBIC issues SOP for implementation of Provision of Suspension of Registrations under Rule 21A(2A) of CGST Rules, 2017

The  Central Board of Indirect Taxes and Customs  (CBIC) notified the  Standard Operating Procedure  (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017. Sub-rule (2A) of rule 21A provides for immediate suspension of registration of a person, as a measure to safeguard the interest of revenue, on the o…