https://www.taxtmi.com/article/detailed?id=11050 Cancellation of GST registration for non-filing can be revoked if the taxpayer files pending returns and pays outstanding taxes, interest, penalties and fees; revival follows only after uploading returns and discharging dues. Unused Input Tax Credit cannot be used to meet those liabilities prior to revival, and any ITC use after revival or for post-cancellation periods is permitted only after scrutiny and approval by the competent authority. en-us Wed, 01 Feb 2023 08:57:45 +0530 Wed, 01 Feb 2023 08:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11050 Cancellation of GST registration for non-filing can be revoked if the taxpayer files pending returns and pays outstanding taxes, interest, penalties and fees; revival follows only after uploading returns and discharging dues. Unused Input Tax Credit cannot be used to meet those liabilities prior to revival, and any ITC use after revival or for post-cancellation periods is permitted only after scrutiny and approval by the competent authority. Articles Goods and Services Tax - GST Wed, 01 Feb 2023 08:57:45 +0530 https://www.taxtmi.com/article/detailed?id=11050