CBIC notifies to cancel GST registration in case returns are not filed within 30 days from the date of the order of revocation of cancellation of registration
The CBIC, through Notification No.12/2024 – Central Tax dated July 10, 2024, inserted a new clause (ga) after clause (g) to Rule 21 of the CGST Rules, allowing for the cancellation of GST registration if taxpayers violate specific provisions. The notification requires taxpayers to file all pending returns within 30 days of the revocation order, and in cases of retrospective cancellation, all returns must be filed within the same timeframe. Failure to comply may result in cancellation of GST registration under the newly inserted Clause (ga) to Rule 21 of the CGST Rules.
Source A2ztaxcorp
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