GST Registration Suspension
Definition
A state in which a taxpayer's GST registration is temporarily inactive — for example after applying for cancellation or when the department initiates cancellation. During suspension the taxpayer generally cannot issue tax invoices or claim credit.
Related Terms in India GST
GST Amnesty Scheme
A time-limited relief the government periodically offers to let taxpayers regularise past GST non-compliance — such as late returns — with reduced or waived late fees. Terms vary by scheme and are set by notification.
QRMP Scheme
The Quarterly Return Monthly Payment scheme under GST, which lets smaller taxpayers file GSTR-1 and GSTR-3B quarterly while paying tax monthly through a simple challan. It reduces filing frequency for eligible businesses.
Invoice Furnishing Facility (IFF)
A facility under the QRMP scheme that lets quarterly filers upload their B2B invoices in the first two months of a quarter, so their buyers can see the credit sooner instead of waiting for the quarterly GSTR-1.
GST Rate Finder
A lookup that maps a good or service — usually via its HSN or SAC code — to the applicable GST rate. It helps businesses apply the correct slab on invoices and avoid under- or over-charging tax.
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