GST Cancellation

[Karan Bansal]

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

[Rajagopalan Ranganathan]

Sir,

If the penalty is quantified before cancellation of registration through proper order then the same can be collected from you even after cancellation of registration.

[KASTURI SETHI]

Yes. Penalty is imposed upon the person for the offences committed during the period that person remained registered.

Cancellation of registration does not mean the offender is absolved of the offence committed during the period when he was registered. 'Time factor' does not reduce the gravity of the offence or economic crime committed..

[KASTURI SETHI]

Cancellation of registration does not mean clean chit to the accused/noticee.

[Shilpi Jain]

Yes. The department can issue a demand until the period of limitation under the law u/s 73 & 74.

[Ganeshan Kalyani]

I agree withe views of all the experts.

[Rupali Gupta]

Yes, I agree with experts, prior dues including penalty will not be affected because of GST cancellation.

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.