CA Final · Indirect Tax Laws · Returns

Registration of Anand Components was cancelled by the proper officer. The cancellation order was served on 1 April, and revocation was applied for on time. The proper officer passed the revocation order in FORM GST REG-22 on 15 September. Returns were due for the period from the date of the cancellation order up to the date of the revocation order. Under Rule 23, by when must these returns be furnished, and within what period must the officer decide an application he is satisfied with?

The returns must be furnished within thirty days of the revocation order, so by 15 October. The officer, if satisfied, must pass the REG-22 revocation order within thirty days of receiving the application. Seven working days applies only to replying to a show cause notice.

1. AReturns within thirty days of the revocation order, that is by 15 October; the officer must pass the REG-22 order within thirty days of receipt of the applicationCorrect
2. BReturns within ninety days of the revocation order; the officer must pass the order within seven working days
3. CReturns within thirty days of the cancellation order; the officer must pass the order within ninety days
4. DReturns before the revocation order; the officer must pass the order within fifteen days