Cancellation of GST registration: final order must be issued and effective date fixed, requiring payment of outstanding liabilities. The proper officer must issue a final order of cancellation in the prescribed form within the applicable period, determine the effective date of cancellation, notify the taxable person, and require payment of arrears including tax, interest and penalty; a Standard Operating Procedure governs cancellation and only the prescribed final return is required after filing for cancellation.
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.
Cancellation of GST registration: final order must be issued and effective date fixed, requiring payment of outstanding liabilities.
The proper officer must issue a final order of cancellation in the prescribed form within the applicable period, determine the effective date of cancellation, notify the taxable person, and require payment of arrears including tax, interest and penalty; a Standard Operating Procedure governs cancellation and only the prescribed final return is required after filing for cancellation.
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