CMA Final · Indirect Tax Laws and Practice · GST Returns
Registration of Kaveri Exports was cancelled by the proper officer on his own motion for failure to furnish returns. The cancellation order was served on 10 March. Under rule 23 of the CGST Rules, 2017, which statement is correct regarding its application for revocation?
Kaveri Exports can apply in FORM GST REG-21 within ninety days of service of the cancellation order. Because cancellation was for non-filing, it must first furnish those returns and pay the tax, interest, penalty and late fee due on them before the application can be filed.
- AIt may apply in FORM GST REG-21 within ninety days of service of the order, but only after furnishing the due returns and paying the tax, interest, penalty and late fee in respect of themCorrect
- BIt may apply in FORM GST REG-21 within thirty days of service of the order, without any condition about pending returns
- CIt may apply in FORM GST REG-21 within ninety days, and the pending returns can be filed any time after revocation
- DIt may apply in FORM GST REG-24 within seven working days of service of the order
Explanation
Rule 23(1) allows an application in FORM GST REG-21 within ninety days of service of the cancellation order. Where cancellation was for failure to furnish returns, no application can be filed unless those returns are furnished and the tax, interest, penalty and late fee on them are paid. Thirty days is the period for the officer's decision, and REG-24 is a reply to a show cause notice.
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