CMA Final · Indirect Tax Laws and Practice · GST Returns
Registration of Bhatt Enterprises was cancelled by the proper officer on his own motion for failure to furnish returns, and the order was served on 1 March. Which statement is correct under Rule 23 of the CGST Rules, 2017 as given?
For cancellation due to non-filing, the application in REG-21 is allowed only after the returns are furnished and tax, interest, penalty and late fee are paid. It is filed within ninety days of service of the order, extendable for sufficient cause by up to one hundred and eighty days.
- AApplication in REG-21 may be filed within thirty days, with no extension possible
- BNo revocation application is barred, since pending returns can be filed after revocation
- CThe application is allowed only if the returns are furnished and tax, interest, penalty and late fee on them are paid; application is within ninety days of service, extendable by a further period not exceeding one hundred and eighty days for sufficient causeCorrect
- DApplication is filed in FORM GST REG-22, and the officer must decide within seven working days
Explanation
Rule 23(1) gives ninety days from service of the order, extendable on sufficient cause for a further period up to one hundred and eighty days. For cancellation due to non-filing, no application can be filed unless the returns are furnished and tax, interest, penalty and late fee are paid. REG-22 is the officer's revocation order, not the application.
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.
More GST Returns questions
- After scrutiny of Mehta Foods Ltd's return, the officer issues ASMT-10 quantifying a discrepancy. Mehta Foods agrees with the discrepancy, p…
- Under rule 68 of the CGST Rules, 2017, in which form is a notice issued electronically to a registered person who fails to furnish a return …
- During scrutiny of a return filed by Kaveri Textiles Pvt Ltd, the proper officer finds a discrepancy and issues a notice in FORM GST ASMT-10…
- Sharma Traders, a registered person, accepts the discrepancy mentioned in a scrutiny notice and pays the tax and interest arising from it. T…
- Meera Enterprises receives a FORM GST ASMT-10 notice, accepts the discrepancy, and pays the tax and interest arising from it. Under the CGST…
- Registration of Narmada Agro was cancelled, and the officer revoked the cancellation by an order dated 20 June in FORM GST REG-22. Returns w…