CA Final · Indirect Tax Laws · Returns

Registration of Meera Exports was cancelled by the proper officer on his own motion for failure to furnish returns. The cancellation order was served on 1 June. Meera applies for revocation on 20 July, after furnishing all pending returns and paying tax, interest and late fee. Order of revocation is passed on 10 August. Meera has returns due for the period from the cancellation order to the revocation order. Which statement is correct?

All returns due for the period from the date of the cancellation order until the revocation order must be furnished within thirty days from the date of the revocation order. The seven working day period relates only to replying to a show cause notice on rejection.

1. AThose returns must be furnished within thirty days from the date of the revocation orderCorrect
2. BThose returns need not be furnished since registration was cancelled
3. CThose returns must be furnished within seven working days of the revocation order
4. DThose returns must be furnished before the revocation order is passed