Registration cancellation for non filing of annual returns applies to composition taxpayers after a three-month delay in filing. For composition scheme taxpayers, registration is liable to be cancelled if the financial year return is not furnished beyond three months from its due date; for other registrants, cancellation will be triggered where returns remain unfurnished for such continuous tax period as may be prescribed, replacing the fixed six-month period.
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Provisions expressly mentioned in the judgment/order text.
Registration cancellation for non filing of annual returns applies to composition taxpayers after a three-month delay in filing.
For composition scheme taxpayers, registration is liable to be cancelled if the financial year return is not furnished beyond three months from its due date; for other registrants, cancellation will be triggered where returns remain unfurnished for such continuous tax period as may be prescribed, replacing the fixed six-month period.
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