Author: CA Aakash Sarda
Published in: Taxsutra
GST registration may be cancelled, suspended, or revoked based on the compliance status of a taxpayer under the GST framework. Cancellation can occur either on the request of the registered person or by the tax authorities in cases such as non-filing of returns, business discontinuation, or violation of GST provisions. In certain situations, the tax authorities may first suspend the GST registration while examining the case. During the suspension period, the taxpayer is restricted from making taxable supplies or issuing tax invoices. If the registration is cancelled by the authorities, the taxpayer may apply for revocation within the prescribed time by completing pending compliances and fulfilling applicable conditions.
