https://www.taxtmi.com/forum/issue?id=119491 Cancellation of GST registration bars a person from collecting tax or issuing a tax invoice (Section 32 and Section 31). Unauthorized collection exposes the person to recovery under Section 76-requiring payment of collected amounts with interest-and to penalties under Section 125. Cancellation also disqualifies the person from claiming input tax credit under Section 16(1), increasing business costs and raising policy concerns about distinguishing fraudulent registrations from bona fide noncompliance. en-us Fri, 27 Dec 2024 20:06:23 +0530 Thu, 23 Jan 2025 14:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119491 Cancellation of GST registration bars a person from collecting tax or issuing a tax invoice (Section 32 and Section 31). Unauthorized collection exposes the person to recovery under Section 76-requiring payment of collected amounts with interest-and to penalties under Section 125. Cancellation also disqualifies the person from claiming input tax credit under Section 16(1), increasing business costs and raising policy concerns about distinguishing fraudulent registrations from bona fide noncompliance. Discussion-Forum GST Fri, 27 Dec 2024 20:06:23 +0530 https://www.taxtmi.com/forum/issue?id=119491