Cancellation of GST registration: furnishing pending returns and full tax payment enables restoration if the officer finds compliance.
Case-Laws
GST
Cancellation of GST registration for non-filing of returns was addressed: if the registrant furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to the relevant CGST Rule, the empowered officer has authority to drop proceedings and pass an order in the prescribed form and restore regi
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