The Central Board of Indirect Taxes and Customs (CBIC) notified the Corrigendum for New Form GST REG-31 notified for ‘Intimation for suspension & notice for cancellation of registration’.
The Board issued the corrigendum to Notification 94/2020, which has been issued to amend Form REG-31 (Intimation for suspension & notice for cancellation of registration) to provide 30 days to submit a reply to the jurisdictional office as provided in Rule 21A.
It was clarified that the word ‘for the proviso’ will read ‘for the provisos’ and the word ‘seven working days’ will be read as ‘thirty days’.
The jurisdictional tax officer must be replied within seven working days from the receipt of the notice, providing an explanation to the stated discrepancy or anomaly, which will be read as ‘thirty days’.
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