CMA Final · Indirect Tax Laws and Practice · GST Returns
Registration of Nanda Textiles was cancelled by the proper officer on his own motion, and the cancellation was ordered with retrospective effect from 1 June. Its revocation application was accepted and the order in FORM GST REG-22 was passed on 20 November. Under rule 23 of the CGST Rules, 2017, what must it do about returns for the period from 1 June to 20 November?
Nanda Textiles must furnish all returns relating to the period from the effective date of cancellation, 1 June, until the revocation order date, 20 November, within thirty days from the date of the revocation order. The ninety-day figure applies only to filing the revocation application.
- AFurnish all those returns within thirty days from 20 NovemberCorrect
- BFurnish all those returns within ninety days from 20 November
- CFurnish them before the revocation application was filed, with no later time
- DNothing, since returns are not required for a period when registration stood cancelled
Explanation
The provisos to rule 23(1) state that where registration was cancelled with retrospective effect, the person must furnish all returns from the effective date of cancellation till the date of the revocation order within thirty days from the date of the revocation order. Ninety days is the application period, not the filing period for these returns, so it is wrong.
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
- 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 …
- Under the CGST Rules, 2017, a return of a registered person is selected for scrutiny and the proper officer finds a discrepancy. In which fo…
- On an application for revocation of cancellation, the proper officer intends to reject it. He issues a show-cause notice in FORM GST REG-23 …
- Registration of Bhatt Enterprises was cancelled by the proper officer on his own motion for failure to furnish returns, and the order was se…
- Registration of Kaveri Exports was cancelled by the proper officer on his own motion for failure to furnish returns. The cancellation order …
- Sharma Traders Pvt Ltd, Jaipur, received a FORM GST ASMT-10 notice for a mismatch in its return. It agrees with the discrepancy, pays the ta…