The recent extension of the GSTR-3B return filing deadline for March 2026 due to technical issues has not prevented some GST registered individuals from facing suspension for late submissions. Legal experts indicate that the 2022 amendment to the GST law has removed the previous six-month threshold for suspension, allowing authorities to act more swiftly. This change has led to practical challenges, with some state authorities suspending registrations for delays as short as 5 to 10 days. Chartered Accountant Siddharth Surana highlights the significant business implications of such suspensions, which prevent the issuance of tax invoices and disrupt supply chains. Brijesh Kothari, a partner at Khaitan & Co, notes that while the intent of the amendment was to enhance compliance, it can lead to arbitrary enforcement. Taxpayers can contest suspension orders under Section 107 of the GST Act, but the lack of a clear appeal mechanism complicates the process. Experts suggest that amending the GST Act to establish a more taxpayer-centric suspension process could improve fairness and clarity in enforcement actions.