GST registration inspection and cancellation procedure for non-functioning traders, with manual notices and restoration process. Registration of new traders not filing returns is to be checked by inspection of the declared business premises, with particulars entered in the Employee Information System module. If no business is found, or invoices or bills are issued without supply of goods or services, registration may be cancelled through the prescribed notice, reply, cancellation, and restoration procedure. Until portal forms are available, the notices and orders are to be issued manually, scanned, emailed to the dealer, and reported to the headquarters inspection section for action through the IT section.
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.
GST registration inspection and cancellation procedure for non-functioning traders, with manual notices and restoration process.
Registration of new traders not filing returns is to be checked by inspection of the declared business premises, with particulars entered in the Employee Information System module. If no business is found, or invoices or bills are issued without supply of goods or services, registration may be cancelled through the prescribed notice, reply, cancellation, and restoration procedure. Until portal forms are available, the notices and orders are to be issued manually, scanned, emailed to the dealer, and reported to the headquarters inspection section for action through the IT section.
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