The Depaftment of Revenue, Central Board of lndirect 'faxes and Customs, GST Policy Wing vide circular No. 145lOll202l-GST dated 1ltr'February,202l has issued a Standard operating procedure (SOp) for irnplementaticln of thp provision of suspension of registrations under sub-rule (2A) of rule 21A ol'CGSI'Itulcs, 20,17,in order to ensure uniformity in the irnplementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services'fax Act, 201 7 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to tbllow thc clarification issued vide Circular No. 145101202j-GS1' dated l lth I.'ebruary, 2021 by the Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing.