Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017 – Circular No. 145/01/2021-GST dated 11.02.2021
Circular No. 145/01/2021-GST 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 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) Madam/Sir, Subject: Standard Operating Procedure (SOP) for implementation