GST
Risk of cancellation for non-filing
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Facts
Yes. Continued non-filing is a ground for the officer to cancel registration after a notice. Registration may also be suspended during the process.
Provisions and law
- Sec 29(2), CGST Act 2017Officer may cancel registration for non-filing of returns for the prescribed period
- Circular 129/48/2019-GSTSOP for non-filers: alerts, GSTR-3A after the due date, best judgement assessment in ASMT-13 if still not filed
Analysis
Circular 129/48/2019-GST says cancellation proceedings start where returns remain unfiled for the period in Sec 29(2). Check the latest rule for the exact period. Example: a trader who has not filed for six months gets REG-17; filing all returns with dues usually leads to the proceedings being dropped.
Conclusion
- File all pending returns with tax, interest and late fee.
- Watch for REG-17 or REG-31 notices.
- Reply on time showing the returns are filed.
- Keep filing on time from now on.
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Non-filing notice
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