Find
Yes. Sec 29(2) allows the officer to cancel registration of a composition taxpayer who does not file returns within the specified time, after a show cause notice.
GST
Non-filing of CMP-08 and cancellation risk
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Provisions
Sec 29(2), CGST Act 2017; Sec 39(2), CGST Act 2017; Rule 62, CGST Rules 2017
Analysis
Before cancellation you get a REG-17 notice and a chance to reply. File all pending CMP-08s and GSTR-4s with interest and late fee to show compliance. A cancelled registration can be revoked within the time allowed if you file all returns. Also remember returns cannot be filed after three years from their due date.
Close
- List pending CMP-08 and GSTR-4.
- File them with interest and late fee.
- Reply to any REG-17 notice within time.
- Keep acknowledgements.
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