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.
Source Taxguru
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