https://www.taxtmi.com/forum/issue?id=120660 Liability after cancellation of a GST registration persists where taxable business continues without registration; credit entries in bank statements are prima facie evidence of receipts that may be treated as taxable supplies, and a fresh registration does not extinguish liability for the earlier unregistered period. The authority may reconstruct turnover and issue assessments or demand tax, interest and penalties, while the taxpayer bears the burden of proving receipts are non taxable and must consider limitation periods and fraud related risks. en-us Wed, 17 Dec 2025 20:54:18 +0530 Sat, 20 Dec 2025 09:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120660 Liability after cancellation of a GST registration persists where taxable business continues without registration; credit entries in bank statements are prima facie evidence of receipts that may be treated as taxable supplies, and a fresh registration does not extinguish liability for the earlier unregistered period. The authority may reconstruct turnover and issue assessments or demand tax, interest and penalties, while the taxpayer bears the burden of proving receipts are non taxable and must consider limitation periods and fraud related risks. Discussion-Forum VAT / Sales Tax Wed, 17 Dec 2025 20:54:18 +0530 https://www.taxtmi.com/forum/issue?id=120660