Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows ...

Cancelled GST registration revived on filing pending returns, paying dues.

Case Laws GST

November 16, 2024

Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows revocation of GST registration cancellation u/s 29(2)(c) of CGST Act 2017 if pending returns are filed and tax, interest and late fees paid. Petitioner's GST registration was cancelled for non-filing returns for 6 months. High Court set aside cancellation order, directing petitioner to approach authority within 1 month for revocation upon filing pending returns and paying dues, following precedents. Petition disposed accordingly.

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Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows ...

Cancelled GST registration revived on filing pending returns, paying dues.

Case Laws GST

November 16, 2024

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