ISSUANCE OF TAX INVOICE WHEN GST REGN CANCELLED

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This query is : Resolved

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If your GST registration is cancelled, you can generally issue tax invoices up until the effective date of cancellation. After this date, you cannot raise a tax invoice as you are no longer registered for GST. Invoices issued after the cancellation date are not legally valid for the recipient to claim Input Tax Credit (ITC), and any tax collected must still be paid to the government.

CA VINESH VARSHNEY

CA VINESH VARSHNEY (Querist)

19 August 2023 RADHEY RADHEY!
A PERSON WHOSE GST REGISTERATION HAS CANCELLED, CAN ISSUE TAX INVOICE AS PER SECTION 31 AND RECIEPANT OF SERVIVCE/GOODS IS LEGALLY BOUNDTO ACCEPT THE SAME

RAJA P M

RAJA P M (Expert)

19 August 2023 No., From the date of application of cancellation GST tax invoice can't be raise.

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Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

28 October 2026 The cut-off is the effective date of cancellation, not the application date: until then invoices can be issued and tax paid, but afterwards Sec 32 bars an unregistered person from collecting tax, so no tax invoice can be raised.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

28 October 2026 The buyer isn't bound and gets no ITC on such an invoice (it won't appear in GSTR-2B, and the supplier isn't registered on that date), while any 'GST' the supplier collects must still be paid to the Government u/s 76; during suspension (from filing REG-16, Rule 21A) he cannot make taxable supplies at all.

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