https://www.taxtmi.com/article/detailed?id=11913 Failure to file GSTR 3B returns for a continuous statutory non filing period makes a registrant liable to cancellation of GST registration under Section 29, and the Adjudicating Authority can order retrospective cancellation while interest is levied for delayed payments; payment of tax and interest after cancellation does not negate the separate statutory cancellation mechanism, and alternate remedies under the CGST Act and rules must be pursued within prescribed time limits. en-us Thu, 05 Oct 2023 12:49:27 +0530 Thu, 05 Oct 2023 12:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11913 Failure to file GSTR 3B returns for a continuous statutory non filing period makes a registrant liable to cancellation of GST registration under Section 29, and the Adjudicating Authority can order retrospective cancellation while interest is levied for delayed payments; payment of tax and interest after cancellation does not negate the separate statutory cancellation mechanism, and alternate remedies under the CGST Act and rules must be pursued within prescribed time limits. Articles Goods and Services Tax - GST Thu, 05 Oct 2023 12:49:27 +0530 https://www.taxtmi.com/article/detailed?id=11913