Registration cancellation for persistent return defaults and registration-compliance breaches applies to composition, monthly, and quarterly GST taxpayers. GST registration is liable to cancellation where a composition taxpayer does not furnish the financial-year return for more than three months after its ... Summary
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Registration cancellation for persistent return defaults and registration-compliance breaches applies to composition, monthly, and quarterly GST taxpayers.
GST registration is liable to cancellation where a composition taxpayer does not furnish the financial-year return for more than three months after its due date. Liability also arises from continuous non-filing of monthly returns for six months or quarterly returns for two tax periods, breach of specified conditions under rule 23(1), or non-compliance with rule 10A.
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