CBIC has issued the Standard Operating Procedure (SOP) for implementation of the provisions of suspension of registrations under sub-rule 2A of rule 21A of CGST Rules, 2017:- CBEC-20/06/01/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, dated the 11th February 2021

Registration under GST can either be cancelled by the GST officer or by the registered person or by the legal heirs in case of death of a registered person. GST act also provides for the provision of revocation of cancellation of GST registration in case registration is cancelled by GST officer. In this article, we