GST DAILY- 05 : What points needs to be kept in mind in case your GST registration is suspended?

• The registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension.
• The registered person shall not be granted any refund under section 54, during the period of suspension of his registration
• The registered person shall not be required to furnish any return under section 39

It is also very important to understand what need to be done in case GST Registration Suspension is revoked i.e GST Active

• The registered person has to issue a revised invoice within one month in respect of the supplies made during the period of suspension,

and

• Declare the same in the first return furnished by him after revocation of suspension of registration.