Ankit Rahangdale is a seasoned finance professional with a distinguished background as a Chartered Accountant. Currently, he leads the Finance Department at Pice. With over five years of invaluable experience in the banking and finance sector, honing his expertise through esteemed institutions such as ICICI Bank and Standard Chartered Bank.
18 Sep 25
8 mins
Share
Form GST REG 31: Suspension & Cancellation of GST Registration
Form GST REG-31 is used to intimate suspension or cancellation of GST registration by the tax officer.
The form may be issued for non-filing of returns, tax fraud, or violation of GST compliance rules.
Taxpayers must respond within the time limit (7 or 30 days depending on notice type) to avoid cancellation.
REG-31 includes GSTIN, discrepancies, anomalies, officer’s observations, and response deadlines.
Timely reply to GST REG-31 notices helps businesses prevent cancellation, penalties, and loss of GST registration benefits.
The introduction of the Goods and Services Tax regime in India was aimed at the unified collection of indirect taxes. Since then, all businesses with sales exceeding a specific threshold have been required to register for GST.
If a business does not comply with this regulation, its GST registration can be cancelled, which can lead to several operational inefficiencies. Form GST REG 31 is used to intimate suspension and provide a notice for registration cancellation.
This article will provide you with a wide array of details regarding this form. So, keep reading to know more about the suspension and cancellation of GST registration.
What is the Purpose of FORM GST REG-31?
The purpose of Form GST REG 31 is to attend to two processes, which are suspension and cancellation of GST registration. In case of a proper response of a business to this notice, this form also helps in the revocation of cancellation. The following table explains the purpose of this form.
Purpose
Explanation
Intimation of Suspension
A tax officer uses this form to inform a GST-registered person/business about their GST registration suspension. The reasoning for suspension can be anything from non-payment of taxes and violation of GST laws to non-filing of returns.
Cancellation of Registration
A tax officer also uses Form GST REG 31 to issue a cancellation order for the GST registration of a person/business. Cancellation often happens due to more severe reasons, such as fraud and obtaining the registration through inappropriate means.
Revocation of Cancellation
The registered business/person can also use this form to request for revocation of cancellation of their GST registration. This request is only approved if the business corrects its mistake and/or fulfils the requirement that led to the issuing of cancellation in the first place.
Issuance Process of FORM GST REG-31
Form GST REG 31 is available on the GST portal in electronic format for use. The person responsible for issuing this form is the proper officer of the tax department. They follow this flow of process for issuing the same:
A proper officer first investigates to find evidence of non-compliance by the business.
After finding relevant information for discrepancies or violations, the officer decides to suspend the registration of a business.
To intimate this decision to the taxpayer/business, the officer issues this form.
Form GST REG 31 includes several kinds of information, which may vary with each case. However, generally, the information in this form includes:
Category
Details
Taxpayer
Reference number Date GSTIN Taxpayer name Taxpayer address
Anomalies and Discrepancies
Comparison of: Returns furnished by the taxpayer Details of outward supplies furnished by the taxpayer (in form GSTR-1) Details of inward supplies Other relevant information Particular details and observations of the anomalies or discrepancies Rule(s) of the Central Goods and Services Tax Act, 2017 and other rules due to which these anomalies or discrepancies may face legal action.
Notice for Cancellation
Explanation for anomalies or discrepancies by the taxpayer Consequences that a taxpayer can face for an unsatisfactory explanation Time limit for explaining (usually 30 days)
Other Information
Issuing officer’s designation and signature Issuing officer’s jurisdiction Place and date of issue
Additional Information
Details regarding any site verification (only if tax authorities conducted it) Business place’s photograph Issuing officer’s comments
Time Limit to Respond/Clarify to FORM GST REG-31
The time limit to respond to each notice in Form GST REG 31 is different. The different notices and their respective time limits are as follows:
Show-cause Notice
Under Rule 21A(2), this notice is issued. It happens due to a mismatch of data in return filing. The time limit to respond to this notice is 7 days from the date of the service of such notice.
Suspension of Registration Notice
This notice results in the temporary suspension of GST registration due to non-compliance. 7 days from the suspension date are given to respond to this notice.
Cancellation of Registration Notice
The time limit to submit your clarification in case of notice of cancellation of GST registration is 30 days from the date of the service of such notice.
Other Notices
In case of any other unique notice, the time limit might vary as per the case. To know about the time limit in any case, you just need to refer to the form sent to you by the proper officer. It contains the time limit for response by default.
What Are the Consequences of Not Responding to Form GST REG-31?
Not responding to the notice sent through Form GST REG 31 can lead to some serious outcomes for the taxpayer/businesses. These outcomes can include:
GST registration cancellation upon not responding or responding with unsatisfactory reasons. This leads to the closure of any business activity of the company.
Suspension of GST registration until a response is received.
Legal action for non-compliance leading to criminal charges and imprisonment.
Facing issues in future in getting GST registrations for any other business.
There are two ways a notice from Form GST REG 31 is delivered to the liable person: electronically and physically. The electronic method sends the form through GST Suvidha Providers or the GST portal.
It requires a digital signature certificate (DSC) from a licensed certifying authority that is valid. For physical delivery, the submission of the filled form must be done at a jurisdictional tax office.
How to Respond to FORM GST REG-31?
Responding to a notice from Form GST REG 31 is a very crucial step, as it will determine the future of the business. Thus, keep these pointers in mind while responding:
Carefully understand the charges
Prepare a factual response
Take professional help
Pay all of your dues
Remember to follow up
Conclusion
Form GST REG 31 plays a crucial role in ensuring compliance with GST regulations. It allows tax authorities to initiate action against non-compliant taxpayers. Through notice, they are also able to provide a fair opportunity for the taxpayer to respond.
Proper understanding and timely response to this form are essential for retaining businesses’ GST registration and avoiding disruptions in operations.
💡If you want to streamline your payment and make GST payments via credit, debit card or UPI, consider using the PICE App. Explore the PICE App today and take your business to new heights.
FAQs
What is Form GST REG-31 under GST?
Form GST REG-31 is a notice issued by the GST department to intimate suspension or initiate cancellation of a taxpayer’s GST registration. It is used when a business is found to be non-compliant, such as not filing returns, violating GST laws, or engaging in fraud. The form also allows taxpayers to seek revocation of cancellation by correcting mistakes and fulfilling compliance requirements.
Why is Form GST REG-31 issued to businesses?
A tax officer issues Form GST REG-31 when they identify discrepancies in GST returns, mismatched data, or serious non-compliance. It may be due to outward and inward supply mismatches, non-payment of taxes, or violations of the Central Goods and Services Tax Act, 2017. This ensures that only genuine and compliant taxpayers continue to operate under the GST regime.
What information is included in Form GST REG-31?
The form contains details like GSTIN, taxpayer’s name, address, reference number, anomalies in returns, rules violated, officer’s remarks, and time limit for response. It also specifies whether the notice relates to suspension or cancellation. In some cases, it may include details from site verification, photographs of business premises, or additional officer observations.
What is the time limit to respond to Form GST REG-31?
The time limit depends on the type of notice. For a show-cause notice under Rule 21A(2), taxpayers usually have 7 days to respond. In case of suspension of registration, a 7-day response time is given. For cancellation notices, the time frame extends to 30 days. The specific deadline is always mentioned in the notice issued through REG-31.
What are the consequences of not responding to Form GST REG-31?
Failure to respond to Form GST REG-31 can lead to suspension or permanent cancellation of GST registration, preventing the business from operating legally. It may also result in fines, penalties, denial of future GST registrations, and even criminal charges for severe violations. Responding on time with accurate clarifications is essential to safeguard compliance and avoid disruptions in business operations.
Ankit Rahangdale is a seasoned finance professional with a distinguished background as a Chartered Accountant. Currently, he leads the Finance Department at Pice. With over five years of invaluable experience in the banking and finance sector, honing his expertise through esteemed institutions such as ICICI Bank and Standard Chartered Bank.
0
Instant Transfer
Lowest Rates
Credit on all transaction