https://www.taxtmi.com/forum/issue?id=114311 Restoration of the original GST registration number, absence of a show cause notice, and acceptance of returns by the common portal indicate continuity of registration; cancellation of registration does not affect the liability to pay tax and other dues for periods prior to cancellation, therefore business activities during the cancelled period are treated as valid where registration is restored and returns/payments are made. en-us Tue, 13 Nov 2018 14:18:54 +0530 Thu, 23 Jan 2025 15:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114311 Restoration of the original GST registration number, absence of a show cause notice, and acceptance of returns by the common portal indicate continuity of registration; cancellation of registration does not affect the liability to pay tax and other dues for periods prior to cancellation, therefore business activities during the cancelled period are treated as valid where registration is restored and returns/payments are made. Discussion-Forum GST Tue, 13 Nov 2018 14:18:54 +0530 https://www.taxtmi.com/forum/issue?id=114311