Can GST registration be cancelled for excess turnover in GSTR-1 for any period within 2020-21?

Dear Experts,
If the furnished turnover and GST in GSTR-1 in any tax period before December, 2020 is more than those in GSTR-3B for the same tax period, will that GST registration be cancelled as per Rule 21(f) of the CGST Rules?

 

Replies (6)
Quick Summary
This discussion clarifies whether a GST registration can be cancelled if the turnover reported in GSTR-1 exceeds that in GSTR-3B for any period before December 2020. While a mismatch doesn't automatically lead to cancellation under Rule 21(f) of the CGST Rules, GST officers do have the power to cancel registration in such scenarios. However, they may opt to suspend the registration instead of cancelling it outright.

No, GST registration shouldn't be cancelled in this case
Can sou moto if mismatch in gstr1 and 3b

GST registration shouldn't be cancelled in this case

In this case gst officer has a power to cancel the gst registration
But mismatch in gstr 1 and gstr 3B may not be the cause to get Registration cancelled
Officer can suspend the registration.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register