https://www.taxtmi.com/article/detailed?id=16704 Cancellation of GST registration terminates the registered person's GST status, ending the ability to collect GST, issue tax invoices, and claim input tax credit from the effective date, while leaving pre-cancellation liabilities enforceable. The framework is governed mainly by the CGST Act, 2017, the CGST Rules, 2017, and related notifications, with Sections 29 and 30 and Rules 20 to 23 regulating cancellation and revocation. Cancellation may be voluntary or initiated by the tax authorities for non-filing, non-commencement of business, fraud, repeated violations, non-functioning premises, or fake invoices, and is subject to prescribed procedure, final return obligations, and possible revocation where defaults are cured. en-us Sat, 20 Jun 2026 08:05:51 +0530 Sat, 20 Jun 2026 08:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16704 Cancellation of GST registration terminates the registered person's GST status, ending the ability to collect GST, issue tax invoices, and claim input tax credit from the effective date, while leaving pre-cancellation liabilities enforceable. The framework is governed mainly by the CGST Act, 2017, the CGST Rules, 2017, and related notifications, with Sections 29 and 30 and Rules 20 to 23 regulating cancellation and revocation. Cancellation may be voluntary or initiated by the tax authorities for non-filing, non-commencement of business, fraud, repeated violations, non-functioning premises, or fake invoices, and is subject to prescribed procedure, final return obligations, and possible revocation where defaults are cured. Articles Goods and Services Tax - GST Sat, 20 Jun 2026 08:05:51 +0530 https://www.taxtmi.com/article/detailed?id=16704