GST registration cancellation effective-date changes follow notice, record review, replies or hearings, while pre-cancellation liabilities continue. Change in the effective date of GST registration cancellation may be ordered after a show cause notice, with reasons recorded and the revised cancellation ... Summary
GST registration cancellation effective-date changes follow notice, record review, replies or hearings, while pre-cancellation liabilities continue.
Change in the effective date of GST registration cancellation may be ordered after a show cause notice, with reasons recorded and the revised cancellation date specified. The available record, any reply, and written or oral hearing submissions may be examined according to the person's response and attendance. The registered person must file pending returns and, where furnishing returns under section 39(1), file FORM GSTR-10 within three months of the order. Earlier tax liabilities and statutory obligations remain unaffected by cancellation.
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