GST

REG-31: Intimation of suspension and notice for cancellation of registration

GST REG-31 notice: registration suspend ho gaya, ab kya karein

Updated 11 November 2026 · For taxpayers in India

Form GST REG-31 is issued under Rule 21A(2A) when your returns show significant differences or anomalies, for example between GSTR-3B and GSTR-1 or GSTR-2B. Your registration is suspended and you're asked to explain why it should not be cancelled.

Deadline to reply	30 days from the intimation.
How to reply	Reply on the portal against the REG-31 intimation
Where	GST portal → Services → User Services → View Notices and Orders (or View Additional Notices/Orders)

Why you may have received it

• Large mismatch between GSTR-1 and GSTR-3B
• ITC claimed far above GSTR-2B
• Turnover in returns inconsistent with e-way bills

How to reply, step by step

1. Reconcile the differences highlighted.
2. Pay any short tax via DRC-03.
3. File a detailed explanation with reconciliations and ask for the suspension to be revoked.

Documents to keep ready

• GSTR-1, GSTR-3B, GSTR-2B for the periods flagged
• Reconciliation statements
• DRC-03 challans
• Books of account

What your reply should cover

• Intimation reference
• Item-wise explanation of each anomaly
• Payments made
• Request to revoke suspension

What happens if you ignore it

Your registration can be cancelled and the suspension continues.

Frequently asked questions

How is REG-31 different from REG-17?

REG-31 is triggered by return data anomalies and gives 30 days to explain. REG-17 is a general show cause notice for cancellation with 7 working days to reply.

Will the suspension be lifted after I reply?

If the officer is satisfied, the suspension is revoked and proceedings are dropped.

Related notices

General information, not legal advice. Rules and portal paths change. Always follow the instructions in your notice and check with a CA for your specific case.