Skip to content

CMA Final · Indirect Tax Laws and Practice · GST Returns

Registration of Narmada Agro was cancelled, and the officer revoked the cancellation by an order dated 20 June in FORM GST REG-22. Returns were due for the period from the date of the cancellation order until the revocation order. Under Rule 23, by when must these returns be furnished?

All returns due for the period from the cancellation order until the revocation order must be furnished within thirty days from the date of the revocation order. The ninety-day period applies only to filing the revocation application.

  1. AWithin thirty days from the date of the order of revocationCorrect
  2. BWithin ninety days from the date of the order of revocation
  3. CWithin seven working days from the date of the order of revocation
  4. DBefore the revocation order is passed

Explanation

The proviso to rule 23(1) requires all returns due from the date of the cancellation order until the date of the revocation order to be furnished within thirty days from the date of the revocation order. Thirty days from 20 June ends on 20 July. Ninety days is the period for applying for revocation.

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