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GST - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Cancellation of GST registration of petitioner - Failure to file ...

Case Laws     GST

November 2, 2023

Cancellation of GST registration of petitioner - Failure to file GST returns - It is found difficult to extend further time for filing the returns and restrain the authorities from taking the proceedings under section 46 of the GST Act to wait for issuance of revised invoices by IREL. However, as last opportunity, if the petitioner files returns within a period of three weeks from today, the same shall be processed in accordance with the law. - HC

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