Cancellation of registration for return defaulters: retrospective notices and final-return obligations to protect revenue. Cancellation of registration is to be applied retrospectively for taxpayers who migrated without filing, new registrants who never filed, and defaulters meeting statutory thresholds; notices in the prescribed form are to be issued from the GST back-end system, served by email and registered post, and allow a short online show cause reply. If pending returns and dues including tax, interest and late fee are furnished, proceedings shall be dropped; otherwise registration shall be cancelled retrospectively and a cancellation order issued. A cancelled person must file a final return and discharge tax or reverse credits; failure to file permits assessment to the best of judgment.
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Provisions expressly mentioned in the judgment/order text.
Cancellation of registration for return defaulters: retrospective notices and final-return obligations to protect revenue.
Cancellation of registration is to be applied retrospectively for taxpayers who migrated without filing, new registrants who never filed, and defaulters meeting statutory thresholds; notices in the prescribed form are to be issued from the GST back-end system, served by email and registered post, and allow a short online show cause reply. If pending returns and dues including tax, interest and late fee are furnished, proceedings shall be dropped; otherwise registration shall be cancelled retrospectively and a cancellation order issued. A cancelled person must file a final return and discharge tax or reverse credits; failure to file permits assessment to the best of judgment.
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