Skip to content

CMA Final · Indirect Tax Laws and Practice · GST Returns

Registration of Anand Foods was cancelled with retrospective effect from 1 January, and the order of revocation of cancellation was passed on 10 June. Under the CGST Rules, 2017 as given, within what period from the date of the revocation order must it furnish all returns relating to the period from the effective date of cancellation up to the revocation order?

All returns for the period from the effective date of retrospective cancellation to the date of the revocation order must be furnished within thirty days from the date of the revocation order. Ninety days is the time to apply for revocation, and seven working days is for replying to a show-cause notice.

  1. ASeven working days
  2. BFifteen days
  3. CThirty daysCorrect
  4. DNinety days

Explanation

Under the proviso to rule 23(1), where registration was cancelled with retrospective effect, all returns from the effective date of cancellation until the revocation order must be furnished within thirty days of the revocation order. Ninety days is the period for applying for revocation, and seven working days is the reply time for a REG-23 notice.

Did you get it right without looking?

One question tells you little. A timed set on GST Returns shows your real accuracy, how long you take and where you lose marks.

Practise GST ReturnsFree diagnostic mock

More GST Returns questions