https://www.taxtmi.com/article/detailed?id=17709 Automatic cancellation requires timely filing of applicable returns, payment of outstanding dues and satisfaction of either the output tax liability condition or the alternative final-return condition. The monetary condition requires monthly output tax liability on supplies to registered persons, as declared through the prescribed outward-supply mechanisms, not to exceed Rs. 2.5 lakh in any month from registration until application. Where prescribed returns or the alternative final return are not furnished, or dues remain unpaid, the application is forwarded to the proper officer rather than automatically rejected. Deemed approval applies if the officer takes no action within 15 days of receiving the forwarded application or a reply to the notice. en-us Fri, 06 Nov 2026 08:32:22 +0530 Fri, 06 Nov 2026 08:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17709 Automatic cancellation requires timely filing of applicable returns, payment of outstanding dues and satisfaction of either the output tax liability condition or the alternative final-return condition. The monetary condition requires monthly output tax liability on supplies to registered persons, as declared through the prescribed outward-supply mechanisms, not to exceed Rs. 2.5 lakh in any month from registration until application. Where prescribed returns or the alternative final return are not furnished, or dues remain unpaid, the application is forwarded to the proper officer rather than automatically rejected. Deemed approval applies if the officer takes no action within 15 days of receiving the forwarded application or a reply to the notice. Articles Goods and Services Tax - GST Fri, 06 Nov 2026 08:32:22 +0530 https://www.taxtmi.com/article/detailed?id=17709