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New Grounds of Cancellation of Registration under GST

Updated: May 7

The CBIC vide notification No.94/2020, dated 22nd December,2020 has amended Rule-21 of CGST Rules, 2017 in the following manner




  • The tax officer can suo moto proceed for cancellation of registration where the registered person has availed the ITC is exceeding the permissible limit as per section 16 of CGST act and the rules made thereunder.

  • The department can cancel the registration where the Output Tax Liability declared in GSTR-3B is less than the Output Tax Liability declared in GSTR-1 for one or more tax period.

  • Where the registered person violates the Rule-86B (newly inserted) of the CGST rules.


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