GST REG-31: Intimation of Discrepancies and Suspension of Registration
FORM GST REG-31 is an intimation of discrepancies found on comparing your returns, issued under Rule 21A(2A) — typically differences between GSTR-1 and GSTR-3B, or between GSTR-3B and GSTR-2B. Registration is normally suspended at the same time. Explain each discrepancy on the portal within the time stated in the intimation, generally thirty days, or cancellation proceedings follow.
What is this notice?
FORM GST REG-31 is a system-driven intimation issued when a comparison of your own returns throws up significant differences — the returns are checked against each other and against your suppliers' filings. It is not itself a cancellation order, but suspension usually accompanies it, and an unanswered intimation leads to a show-cause notice in REG-17 and cancellation.
Common reasons it is issued
- Outward supply declared in GSTR-1 exceeding that reported in GSTR-3B
- Input tax credit claimed in GSTR-3B significantly exceeding the credit available in GSTR-2B
- Persistent mismatch between e-way bill data and declared turnover
- Anomalies flagged by the department's system-based risk analysis
How to reply — step by step
- Pull the exact figures the intimation relies on and rebuild the reconciliation yourself, period by period. The intimation states conclusions, not workings.
- Separate timing differences from real differences — credit availed in a later period, or an invoice reported in the next month, is an explanation, not a default.
- Where there is a genuine short payment, pay it in DRC-03 with interest before replying, and say so.
- Reply on the portal within the stated period, attaching the reconciliation as a working, not as a bare assertion.
- Follow up until the suspension is lifted — the reply does not restore the registration automatically.
Draft your REG-31 reply in minutes
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Draft my reply free →Frequently asked questions
Is REG-31 the same as a cancellation notice?
No. REG-31 intimates discrepancies and usually carries suspension; the show-cause notice for cancellation is REG-17. An unanswered REG-31 is, however, the normal route to one.
Can I trade while suspended under Rule 21A(2A)?
You cannot issue tax invoices or charge tax during suspension, so the commercial cost begins immediately and is the reason this cannot wait.
Does a GSTR-2B mismatch by itself prove wrong credit?
No. A recipient's credit turns on Section 16 conditions being met; several High Courts have held that a supplier's default alone cannot deny a bona-fide recipient's credit without first examining the supplier. The facts of each case matter.
Related notices
This page is general information, not legal advice. Every notice turns on its own facts — verify with a professional or draft a fact-checked reply on Yukti.