Section 21A(3) in The Central Goods and Services Tax Rules, 2017
(3)A registered person, whose registration has been suspended under sub-rule (1) or sub-rule (2) [or sub-rule (2A)] [Inserted by Notification No. G.S.R. 786(E), dated 22.12.2020 (w.e.f. 19.6.2017).], shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.[Explanation. [Inserted by Notification No. G.S.R. 772(E), dated 9.10.2019 (w.e.f. 19.6.2017).] - For the purposes of this sub-rule, the expression "shall not make any taxable supply" shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension.]
