Cancellation of GST registration and rectification

A film theatre owner gives his theatre to run his theatre on rent basis. Rent holder runs the theatre throughout the year, he also filed 3b and R1 on behalf of the theatre owner. Throughout the year rent holder shows nil 3b return. But in the year rent holder purchased few films.
Now GST authority has issued notice regarding ITC. Now how can rectify the case?
Replies (2)
Quick Summary
A theatre owner leased out their premises, and the renter filed nil GST returns despite purchasing films. Now, the owner has received a notice regarding Input Tax Credit (ITC) and wishes to cancel their GST registration. The query seeks guidance on rectifying the ITC issues and the necessary steps for cancelling the registration.

Query is not clear. If the notice is reg ITC, then why the title of query is Cancellation and Revocations of GST registration ? Put the query in point by point basis.
Query is, now theatre owner is going to cancel GST registration wt step he could take?

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