Registration cancellation for non compliance: issuing invoices without supply or improper input tax credit can trigger cancellation. Registration is liable to cancellation where a person does not conduct business from the declared place, issues invoices without actual supply, avails input tax credit in violation of law, furnishes outward-supply details in excess of declared valid returns, violates specified compliance rules and provisos, or fails to furnish required monthly or quarterly returns for the prescribed continuous periods.
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.
Registration cancellation for non compliance: issuing invoices without supply or improper input tax credit can trigger cancellation.
Registration is liable to cancellation where a person does not conduct business from the declared place, issues invoices without actual supply, avails input tax credit in violation of law, furnishes outward-supply details in excess of declared valid returns, violates specified compliance rules and provisos, or fails to furnish required monthly or quarterly returns for the prescribed continuous periods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.