REG-31 is issued under Rule 21A(2A). This guide explains the legal basis, common grounds, procedural steps, and how GST Notice AI drafts your reply in under 60 seconds with relevant citations and defences.
Form REG-31 is a system-generated intimation of suspension of registration under Rule 21A(2A) of the CGST Rules. It is typically issued when the GST system detects significant differences between a taxpayer's outward supplies declared in GSTR-1 and those in GSTR-3B, or between GSTR-3B and auto-populated GSTR-2B. The GSTIN is suspended pending explanation — the taxpayer cannot issue tax invoices or file returns until the suspension is lifted.
Legal Section
Rule 21A(2A)
Response Window
30 Days
Reply Deadline
30 Days for Reply
Risk Level
High — Suspended GSTIN
Reply Format
Portal Response (no dedicated form)
Issuing Authority
Proper Officer
GSTR-1 vs GSTR-3B Mismatch
Outward supplies declared in GSTR-1 significantly exceed those in GSTR-3B (or vice-versa) beyond prescribed tolerance — indicative of short-payment of tax on reported supplies.
GSTR-3B vs GSTR-2B ITC Mismatch
ITC claimed in GSTR-3B exceeds auto-populated GSTR-2B by a material margin, suggesting ITC on invoices not uploaded by suppliers.
Continuous Return Non-Compliance
Non-filing of GSTR-3B for more than 6 consecutive months can trigger auto-suspension under Rule 21A(2A) even before a formal REG-17 is issued.
Rule 86A Blocking Followed by Suspension
Credit ledger blocked under Rule 86A for wrongly availed ITC — the associated anomaly often leads to REG-31 for registration suspension.
Login to the portal and open the Additional Notices & Orders section. Download REG-31 and identify which comparison triggered the suspension — GSTR-1 vs 3B, GSTR-3B vs 2B, or non-filing.
Reconcile the discrepancies: pull GSTR-1, GSTR-3B, and GSTR-2B for the periods cited. Identify the mismatch source — typo, late-uploaded invoice, supplier compliance issue, classification error.
If the mismatch is a genuine error, file a correction in the next GSTR-1/3B (amendments table) and pay any short tax with interest via DRC-03.
Upload a reply through the portal within 30 days with: (a) reconciliation statement, (b) copies of invoices, ledgers, and bank evidence, (c) DRC-03 challan if short-payment is paid, (d) request for lifting of suspension.
If no response is filed in 30 days, the Proper Officer may proceed to cancellation via REG-17 → REG-19.
On satisfaction, the officer drops the suspension under Rule 21A(4) and the GSTIN becomes active again. File all delayed returns immediately to normalise operations.
Auto-Reconciliation Report
Pulls GSTR-1, GSTR-3B, and GSTR-2B for the suspension period and produces a line-level mismatch report ready to upload with the reply.
DRC-03 Short-Pay Computation
Calculates the exact tax short-paid, interest under Section 50, and generates the DRC-03 challan details.
Portal-Ready Reply Kit
Drafts the reconciliation explanation, compiles invoices, and packages everything into a single zip for upload.
Upload your REG-31 notice. AI drafts the reply, computes deadlines, and cites every applicable section and rule.
No credit card required. Analyse your first 3 notices free.