GST · Notice
REG-31: Suspension of registration — intimation and notice for cancellation
The registration has been suspended because of differences or anomalies found in the returns (usually GSTR-1 vs GSTR-3B, or 2B vs 3B), and the taxpayer is asked to explain why it should not be cancelled. What to do: stop taxable supplies while suspended, then cure the anomaly — file pending returns or reconcile the difference. Time to reply: 30 days from the date of the notice; the date stated on your notice always wins.
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Key facts
The registration has been suspended because of differences or anomalies found in the returns (usually GSTR-1 vs GSTR-3B, or 2B vs 3B), and the taxpayer is asked to explain why it should not be cancelled.
| Form | REG-31 (Suspension of registration — intimation and notice for cancellation) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 29 r/w Rule 21A(2A), CGST Act & Rules 2017 |
| What it asks of you | A reply, within the time allowed |
| Your time to act | 30 days from the date of the notice; the date stated on your notice always wins. |
| If it is ignored | Cancellation of registration in REG-19, with the consequences of continued non-compliance. |
Time allowed
Reply: 30 days from the date of the notice. Rule 21A(2A) allows thirty days — confirm the period printed on the notice.
The date stated on your notice always wins.
What to do now
Stop taxable supplies while suspended
During suspension the taxpayer must not make taxable supplies, and refunds are withheld (Rule 21A). Tell the client today.
Cure the anomaly — file pending returns or reconcile the difference
Rebuild the comparison the notice relies on; pay any genuine shortfall through DRC-03.
Reply on the portal with the reconciliation
Address each difference highlighted. Once the officer is satisfied, the suspension is revoked from the date it took effect.
What a reply contains
A reply usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the REG-31 notice's reference number and date, your GSTIN and the period it covers.
- An answer to each point the notice raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point (from the steps for this notice): cure the anomaly — file pending returns or reconcile the difference; reply on the portal with the reconciliation.
- Where it is filed: as stated on the notice.
If it is ignored
- Cancellation of registration in REG-19, with the consequences of continued non-compliance.
- Customers cannot take credit on supplies made while the registration is suspended or cancelled.
Official sources
Sources checked on 24 October 2026.
- CGST Rules 2017, rule 21A (suspension of registration: REG-31) · read 24 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GST REG-31 notice?
The registration has been suspended because of differences or anomalies found in the returns (usually GSTR-1 vs GSTR-3B, or 2B vs 3B), and the taxpayer is asked to explain why it should not be cancelled.
How much time do I have to act on a GST REG-31 notice?
Reply: 30 days from the date of the notice. Rule 21A(2A) allows thirty days — confirm the period printed on the notice. The date stated on your notice always wins.
What happens if I ignore a GST REG-31 notice?
Cancellation of registration in REG-19, with the consequences of continued non-compliance. Customers cannot take credit on supplies made while the registration is suspended or cancelled.
Related guides
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.