GST registration cancellation may follow specified return-filing defaults or violations of prescribed registration provisions under the substituted framework. GST registration is liable to cancellation under Rule 21, substituted with effect from 1 November 2026, where a person paying tax under section 10 fails ... Summary
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GST registration cancellation may follow specified return-filing defaults or violations of prescribed registration provisions under the substituted framework.
GST registration is liable to cancellation under Rule 21, substituted with effect from 1 November 2026, where a person paying tax under section 10 fails to furnish the financial-year return beyond three months after its due date; a monthly filer fails to furnish returns for a continuous period of six months; or a quarterly filer fails to furnish returns for a continuous period of two tax periods. Cancellation may also follow contravention of Rule 10A or the third or fourth proviso to Rule 23(1).
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