The National Capital Territory of Delhi vide notification dated 24th November, 2021 the Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2020. The amendment provides that where, a comparison of the returns furnished by a registered person under section 39 with:
(a) the details of outward supplies furnished in FORM GSTR-1; or
(b) the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1, or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person, his registration shall be suspended and the said person shall be intimated in FORM GST REG-31, electronically, on the common portal, or by sending a communication to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said differences and anomalies and asking him to explain, within a period of thirty days, as to why his registration shall not be cancelled.
The rules shall come into force on the 22nd day of December, 2020.
