https://www.taxtmi.com/forum/issue?id=120076 Retrospective cancellation of GST registration renders the taxpayer unregistered for the affected period, making ITC reflected in GSTR-2B provisional and not automatically adjustable against tax demands; entitlement to claim or utilize such ITC requires successful revocation of cancellation and satisfaction of statutory claim conditions, timely return filings and documentary proof of inward supplies, otherwise the authority may disallow adjustment and require reversal with interest and penalties. en-us Sat, 31 May 2025 23:59:00 +0530 Tue, 03 Jun 2025 08:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120076 Retrospective cancellation of GST registration renders the taxpayer unregistered for the affected period, making ITC reflected in GSTR-2B provisional and not automatically adjustable against tax demands; entitlement to claim or utilize such ITC requires successful revocation of cancellation and satisfaction of statutory claim conditions, timely return filings and documentary proof of inward supplies, otherwise the authority may disallow adjustment and require reversal with interest and penalties. Discussion-Forum GST Sat, 31 May 2025 23:59:00 +0530 https://www.taxtmi.com/forum/issue?id=120076