https://www.taxtmi.com/circulars?id=62933 Cancellation of registration is to be applied retrospectively for taxpayers who migrated without filing, new registrants who never filed, and defaulters meeting statutory thresholds; notices in the prescribed form are to be issued from the GST back-end system, served by email and registered post, and allow a short online show cause reply. If pending returns and dues including tax, interest and late fee are furnished, proceedings shall be dropped; otherwise registration shall be cancelled retrospectively and a cancellation order issued. A cancelled person must file a final return and discharge tax or reverse credits; failure to file permits assessment to the best of judgment. en-us Mon, 21 Oct 2019 00:00:00 +0530 Thu, 24 Oct 2019 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62933 Cancellation of registration is to be applied retrospectively for taxpayers who migrated without filing, new registrants who never filed, and defaulters meeting statutory thresholds; notices in the prescribed form are to be issued from the GST back-end system, served by email and registered post, and allow a short online show cause reply. If pending returns and dues including tax, interest and late fee are furnished, proceedings shall be dropped; otherwise registration shall be cancelled retrospectively and a cancellation order issued. A cancelled person must file a final return and discharge tax or reverse credits; failure to file permits assessment to the best of judgment. Circulars GST - States Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62933