Suspension of registration suspends returns and refund rights pending cancellation, revocable by the proper officer. Suspension of registration takes effect from the later of the application submission date or the date from which cancellation is sought and continues pending completion of cancellation proceedings. While suspended, the taxpayer must not file returns except the final return in FORM GSTR 10 and cannot claim refunds under Section 54. Suspension is revoked upon completion of proceedings under Rule 23 and may be revoked earlier at the proper officer's discretion, revocation being effective from the date the suspension began.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Suspension of registration suspends returns and refund rights pending cancellation, revocable by the proper officer.
Suspension of registration takes effect from the later of the application submission date or the date from which cancellation is sought and continues pending completion of cancellation proceedings. While suspended, the taxpayer must not file returns except the final return in FORM GSTR 10 and cannot claim refunds under Section 54. Suspension is revoked upon completion of proceedings under Rule 23 and may be revoked earlier at the proper officer's discretion, revocation being effective from the date the suspension began.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
