TaxTMI 
TaxTMI 
If GSTIN is cancelled, can there still be a penalty?
GST Cancellation
05 Oct 2021 
6 Replies 
1323 Views Asked by
Penalty recovery after GST registration cancellation remains possible where liabilities were incurred during registration and quantified beforehand.
Cancellation of GST registration does not extinguish liabilities or penalties incurred during the period of registration; where a penalty has been properly quantified by order, it remains collectible after cancellation, subject to the applicable limitation period and procedural requirements for issuing a demand. (AI Summary)
Cancellation of GST registration does not extinguish liabilities or penalties incurred during the period of registration; where a penalty has been properly quantified by order, it remains collectible after cancellation, subject to the applicable limitation period and procedural requirements for issuing a demand. (AI Summary)