Electronic GST registration revocation follows compliance with pending returns, payment obligations, or required bank-account details. Rule 23A allows electronically cancelled registrations to be restored through FORM GST REG-21 within 180 days. A person whose registration was cancelled ... Summary
Electronic GST registration revocation follows compliance with pending returns, payment obligations, or required bank-account details.
Rule 23A allows electronically cancelled registrations to be restored through FORM GST REG-21 within 180 days. A person whose registration was cancelled for non-filing of returns must first furnish all pending returns and pay the related tax, interest, penalty and late fee. Where cancellation arose from failure to furnish bank account details, those details must be furnished first. On applicable compliance, approval and revocation occur electronically, followed by filing of all intervening returns within 30 days.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 1 
