Tax officers may suspend GST registration when returns are not filed for consecutive periods. Suspended taxpayers cannot issue tax invoices until compliance is restored.
Recovery steps
- Identify pending GSTR-1, GSTR-3B, or annual returns
- File all overdue returns and pay tax with interest
- Apply for revocation if registration was cancelled
- Set up monthly compliance calendar to prevent recurrence
Read cancellation & revocation guide, nil return filing, and revocation service.
