GST Cancellation

[Karan Bansal]

If GSTIN is cancelled, can there still be a penalty?

AI Summary

Penalties Enforceable for Offenses Committed Before GSTIN Cancellation; Dues Unaffected by Registration Termination A discussion on a forum addressed whether penalties can still be imposed if a Goods and Services Tax Identification Number (GSTIN) is cancelled. Multiple contributors affirmed that penalties can be enforced if they were determined before the cancellation of registration. They emphasized that cancellation does not absolve responsibility for offenses committed during the registration period. The department can issue demands within the legal limitation period. All participants agreed that prior dues, including penalties, remain unaffected by the cancellation of GST registration.