GST registration cancellation requires payment of assessed dues, reversal of input tax credit, and filing a final return. The Order for Cancellation of Registration lists grounds for cancellation (no reply to notice, non-appearance, or adverse departmental conclusion), fixes an effective cancellation date, deems Central and State GST cancellations mutually effective, and requires payment of tax, interest, penalty and reversal of input tax credit on stock and capital goods within prescribed timeframes, with recovery under the Act for non-payment and a requirement to furnish the final return; the cancellation must be reflected on registration certificates and the order made available on the dashboard.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST registration cancellation requires payment of assessed dues, reversal of input tax credit, and filing a final return.
The Order for Cancellation of Registration lists grounds for cancellation (no reply to notice, non-appearance, or adverse departmental conclusion), fixes an effective cancellation date, deems Central and State GST cancellations mutually effective, and requires payment of tax, interest, penalty and reversal of input tax credit on stock and capital goods within prescribed timeframes, with recovery under the Act for non-payment and a requirement to furnish the final return; the cancellation must be reflected on registration certificates and the order made available on the dashboard.
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