Introduction: Notification No. 49/2019 Central Tax dated 09.10.2019 inserted explanation to sub rule 3 and also inserted sub rule 5 after sub rule 4 to rule 21A of CGST Rules 2017.
Rule 21A of CGST Rules 2017 talks about Suspension of GST Registration
Sub Rule 3 of Rule 21A of CGST Rules 2017 says:
A registered person, whose registration has been suspended under sub-rule (1) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.
Explanation to above sub rule 3 has been inserted which says
A registered person shall not make taxable supply means shall not issue tax invoice and shall not charge tax accordingly during the period of suspension.
Sub Rule 5 to Rule 21 A has been inserted which says
“ 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.”.
Which means
If any order having the effect of revocation of Suspension of Registration has been passed then a registered person may, within one month from the date of issuance of certificate of registration and in such manner as may be prescribed, issue a revised invoice against the invoice already issued during the period beginning with the effective date of registration till the date of issuance of certificate of registration to him.
Every registered person who has made outward supplies in the period between the dates on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him after grant of registration.
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