https://www.taxtmi.com/article/detailed?id=11138 When non-filing of GST returns results from cancellation of a registrant's GST registration on a factually incorrect premise that is subsequently reversed, the late fee mechanism in the CGST statute does not apply to those returns and charging late fees in such circumstances is a jurisdictional misapplication; revenue authorities must permit and assist the restored registrant to file outstanding returns without demanding the late fee and should not treat such non-filing as a ground to re-initiate cancellation. en-us Thu, 23 Feb 2023 08:53:49 +0530 Thu, 23 Feb 2023 08:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11138 When non-filing of GST returns results from cancellation of a registrant's GST registration on a factually incorrect premise that is subsequently reversed, the late fee mechanism in the CGST statute does not apply to those returns and charging late fees in such circumstances is a jurisdictional misapplication; revenue authorities must permit and assist the restored registrant to file outstanding returns without demanding the late fee and should not treat such non-filing as a ground to re-initiate cancellation. Articles Goods and Services Tax - GST Thu, 23 Feb 2023 08:53:49 +0530 https://www.taxtmi.com/article/detailed?id=11138