CA Final · Indirect Tax Laws · Returns

Registration of Nirmal Exports was cancelled by the proper officer on his own motion for failure to furnish returns, with retrospective effect from 1 March. The order of cancellation was served on 10 April. Nirmal applies for revocation on 20 May, and the cancellation is revoked by order on 15 June. Which statement is correct under rule 23 of the CGST Rules, 2017?

The application is within the ninety day limit, but because cancellation was for non-filing, it can be filed only after furnishing the defaulted returns and paying tax, interest, penalty and late fee. Returns from the retrospective effective date to the revocation order are due within thirty days of that order.

1. AThe application is in time, but it can be filed only after the pending returns are furnished and tax, interest, penalty and late fee on them are paid; returns from the effective date of cancellation to the revocation order are due within thirty days of the revocation orderCorrect
2. BThe application can be filed at once, and all returns are due within ninety days of the revocation order
3. CReturns need to be furnished only from the date of the revocation order
4. DThe application is time-barred because it was filed beyond thirty days of the cancellation order