GST registration restoration after six months' non-filing depends on filing pending returns and Rule 22(4) compliance

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GST registration cancelled for continuous non-filing of returns may be restored where the taxpayer files the pending returns and complies with the proviso to Rule 22(4) of the CGST Rules. The text notes that, on facts similar to an earlier Gauhati HC decision, the petitioner was allowed to apply within sixty days for restoration, and the competent authority was directed to consider the request in accordance with law after statutory compliance. It also records that the period under Section 73(10) was to run from the date of the order, except for FY 2024-25, which was to be governed by Section 44, with arrears of tax, penalty, interest and late fee to be paid.....