Taxpayersâ Registration to Be Suspended For Anomalies in GST Sales Return This move is aimed at curbing tax evasion and safeguarding revenue. Representative image. Photo: Reuters Economy15/Feb/2021 New Delhi: GST officers will immediately suspend registration of taxpayers whose sales return or GSTR-1 forms show “significant differences or anomalies” from the return filed by their suppliers, a move aimed at curbing tax evasion and safeguarding revenue. The Central Board of Indirect Taxes and Customs has issued a Standard Operating Procedure (SOP) for suspension of registration of a person on observance of such discrepancies/anomalies which indicate violation of the GST Act.