{"id":72294,"date":"2025-08-13T07:27:36","date_gmt":"2025-08-13T01:57:36","guid":{"rendered":""},"modified":"2025-08-13T07:27:36","modified_gmt":"2025-08-13T01:57:36","slug":"cancellation-of-gst-registration-for-six-months-non-filing-valid-under-section-29-2-c-and-rule-22","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72294","title":{"rendered":"Cancellation of GST Registration for Six Months Non-Filing Valid Under Section 29(2)(c) and Rule 22"},"content":{"rendered":"<p>Cancellation of GST Registration for Six Months Non-Filing Valid Under Section 29(2)(c) and Rule 22<br \/>Case-Laws<br \/>GST<br \/>The HC held that cancellation of GST registration under Section 29(2)(c) of the CGST Act, 2017, for non-filing of returns for six continuous months is valid and governed by Rule 22 of the CGST Rules, 2017. However, pursuant to the proviso to sub-rule (4) of Rule 22, if the petitioner is willing to furnish all pending returns and pay the due tax along with interest and late f<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91560\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cancellation of GST Registration for Six Months Non-Filing Valid Under Section 29(2)(c) and Rule 22Case-LawsGSTThe HC held that cancellation of GST registration under Section 29(2)(c) of the CGST Act, 2017, for non-filing of returns for six continuous mon<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72294","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72294","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72294"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72294\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}