https://www.taxtmi.com/forum/issue?id=118246 Cancellation for non-filing can be addressed by filing Form GST REG-21 and seeking administrative revocation approval; authorities issue Form GST REG-22 upon satisfaction. Outstanding returns and tax payment are prerequisites to revocation, and refunds apply only where taxes paid are not payable. A supplier's portal status showing cancellation creates uncertainty for recipients claiming input tax credit; entitlement depends on subsequent revocation and authority verification, and claimants should preserve records while pursuing remedies. en-us Fri, 25 Nov 2022 11:28:43 +0530 Thu, 23 Jan 2025 15:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118246 Cancellation for non-filing can be addressed by filing Form GST REG-21 and seeking administrative revocation approval; authorities issue Form GST REG-22 upon satisfaction. Outstanding returns and tax payment are prerequisites to revocation, and refunds apply only where taxes paid are not payable. A supplier's portal status showing cancellation creates uncertainty for recipients claiming input tax credit; entitlement depends on subsequent revocation and authority verification, and claimants should preserve records while pursuing remedies. Discussion-Forum GST Fri, 25 Nov 2022 11:28:43 +0530 https://www.taxtmi.com/forum/issue?id=118246