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

Rules 167 views 6 replies

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)
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.


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