GST Registration Suspension#
What is Suspension?#
Temporary deactivation of GST registration.
Reasons for Suspension#
- Non-filing of returns (3+ months)
- Fraud detected
- Death of taxpayer
- Multiple registrations
Effects#
- Cannot file returns
- Cannot issue invoices
- Input credit blocked
Restoration#
- File pending returns
- Pay late fees
- Apply for restoration
- Officer verification
Difference: Suspension vs Cancellation#
| Aspect | Suspension | Cancellation |
|---|---|---|
| Duration | Temporary | Permanent |
| Restoration | Easier | Difficult |
| Effect | Can revert | Requires fresh registration |
Conclusion#
Suspension is temporary deactivation.