Cancellation of registration permits deregistration for cessation, non-filing, or fraud and triggers input tax credit reversal. The proper officer may cancel registration on application or suo motu where business is discontinued, transferred, amalgamated, demerged, constitutionally changed, or where the person ceases to be liable. Cancellation may be retrospective; it may be imposed for prescribed contraventions, prolonged non-filing of returns, failure to commence business after voluntary registration, or registration obtained by fraud, subject to an opportunity of being heard. Cancellation does not affect liability for tax or dues prior to cancellation, and triggers payment by debit to the electronic credit or cash ledger equal to input tax credit on goods or the output tax on such goods, calculated as prescribed.
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.
Cancellation of registration permits deregistration for cessation, non-filing, or fraud and triggers input tax credit reversal.
The proper officer may cancel registration on application or suo motu where business is discontinued, transferred, amalgamated, demerged, constitutionally changed, or where the person ceases to be liable. Cancellation may be retrospective; it may be imposed for prescribed contraventions, prolonged non-filing of returns, failure to commence business after voluntary registration, or registration obtained by fraud, subject to an opportunity of being heard. Cancellation does not affect liability for tax or dues prior to cancellation, and triggers payment by debit to the electronic credit or cash ledger equal to input tax credit on goods or the output tax on such goods, calculated as prescribed.
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