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Special drive for cancellation of GST Registration in state of Kerala

Kerala has issued Circular No. 9/2019- GST dated 21st October 2019 for action against Return Defaulters and special drive for cancellation of registration of Return Defaulters.

Highlights of the circular are:

1. Notice for cancellation
  1. In the case of taxpayers who had migrated into GST and never furnished any return from the date of introduction of GST - Notice to cancel registration has to be issued with the retrospective effect from 01.07.2017.
  2. In the case of new registrants who had never furnished any return - Notice to cancel registration has to be issued with retrospective effect from the date of registration.
  3. In the case of taxpayers who had defaulted in filing returns - Notice to cancel registration has to be issued with retrospective effect from the date of the  defaulted return period.

GST Registration Cancellation


2. Notice for cancellation shall be communicated both in the registered email address and by registered post or served in person.

3. If the taxpayer fails to furnish all the pending returns and makes full payment of the amount due, the proper officer shall cancel the registration.

4. In case of cancellation of registration,  Tax officer shall collate data from the GSTN like e way bill, GSTR 2A, GSTR 1, GSTR 7 etc. and access the tax liability of the taxpayer.

5. Taxpayer whose registration has been cancelled shall file Final Return in GSTR 10 within three months otherwise tax officer shall proceed for best judgment assessment.

Please click here for circular.

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