Non-filing of GSTR-3B over an extended period can lead to the cancellation of GST registration
Last updated: 03 October 2023
Court :
Kerala High Court
Brief :
The Hon'ble Kerala High Court in M/s Sanscorp India Pvt Ltd. v. The Assistant Commissioner, Goods and Service Tax Network, Union of India [WP(C) No.24904 of 2023 dated September 14, 2023] held that, if an assessee fails to file the returns for a continuous period of six months, his registration is liable to be cancelled and interest will be levied for any delayed payments.
Citation :
WP(C) No.24904 of 2023 dated September 14, 2023
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Bimal Jain
Published in GST
Views : 227
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