Late fee for the period from date of cancelation of registration to the date of its revocation

Late fee for the period from date of cancelation of registration to the date of its revocation https://www.taxtmi.com/forum/issue?id=118523 The central operative contention is whether late fee under Section 47(1) is payable for returns covering the period between cancellation and revocation where Rule 29(1)'s second proviso permits filing within thirty days of revocation; prevailing commentary asserts that revocation affords only an opportunity to regularise defaults and does not negate late fee liability unless a specific notification or a finding that the original cancellation was unlawful provides relief. en-us Thu, 11 May 2023 18:17:34 +0530 Fri, 24 Jan 2025 10:40:27 +0530 TaxTMI RSS Generator Late fee for the period from date of cancelation of registration to the date of its revocation https://www.taxtmi.com/forum/issue?id=118523 The central operative contention is whether late fee under Section 47(1) is payable for returns covering the period between cancellation and revocation where Rule 29(1)'s second proviso permits filing within thirty days of revocation; prevailing commentary asserts that revocation affords only an opportunity to regularise defaults and does not negate late fee liability unless a specific notification or a finding that the original cancellation was unlawful provides relief. Discussion-Forum GST Thu, 11 May 2023 18:17:34 +0530 https://www.taxtmi.com/forum/issue?id=118523