GST registration cancellation may follow prolonged return defaults or breaches of specified registration compliance requirements. GST registration is liable to cancellation where a person paying tax under section 10 fails to furnish the financial-year return beyond three months from ... Summary
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GST registration cancellation may follow prolonged return defaults or breaches of specified registration compliance requirements.
GST registration is liable to cancellation where a person paying tax under section 10 fails to furnish the financial-year return beyond three months from its due date, breaches specified rule 23 provisos or rule 10A, or persistently fails to furnish returns. Continuous non-filing of monthly returns for six months or quarterly returns for two tax periods constitutes separate grounds based on the taxpayer's filing frequency.
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