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CA Final · Indirect Tax Laws · Returns

The proper officer revoked the cancellation of registration of Lakshmi Stores by an order in FORM GST REG-22 on 10 September, without retrospective cancellation. Returns fell due for the period from the cancellation order date to the revocation order date. Within what time must Lakshmi Stores furnish these returns?

Lakshmi Stores must furnish all returns due for the period between the cancellation order and the revocation order within thirty days from the date of the revocation order. The ninety-day period relates to filing the revocation application, not to these returns.

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

Explanation

The second proviso to rule 23(1) requires all returns due from the date of the cancellation order to the date of the revocation order to be furnished within thirty days from the date of the revocation order. Ninety days is the period for applying for revocation, so it is the wrong base here.

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