Cancellation-date proceedings may be vacated after a taxpayer response or deemed dropped when no timely order is issued. GST REG-36 provides for dropping proceedings commenced to change the effective date of registration cancellation. Following consideration of the ... Summary
Cancellation-date proceedings may be vacated after a taxpayer response or deemed dropped when no timely order is issued.
GST REG-36 provides for dropping proceedings commenced to change the effective date of registration cancellation. Following consideration of the taxpayer's reply to a show cause notice or submissions at a hearing, the proceedings may be vacated with recorded reasons. Proceedings are deemed dropped where no order is issued within sixty days of the show cause notice. A deemed-dropping order is system-generated and does not require the issuing authority's signature.
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