“Cancellation” in GST
Sections 22-30 CGST Act — GST Registration (Who, When, How, Cancellation)
GST registration. Complete guide under GST law. Updated March 2026.
GST Penalty Guide — Every Fine, How to Avoid It
Every GST penalty, interest rate, and section reference for 2026–27. Late return filing, ITC fraud, non-registration, e-invoicing violations, and more — with exact section numbers.
GST Portal (gst.gov.in) Complete How-To Guide
Step-by-step guides for GST registration, GSTR-1 & GSTR-3B filing, e-invoice generation, e-way bill, ITC reconciliation, and refund application.
Section 37(3): The 30 November Rectification Limit
One date closes the year for outward supply corrections, ITC claims, credit notes and amendments — and filing the annual return early closes it sooner.
The ITC Time Limit: Section 16(4) and 30 November
One deadline governs credit for a whole financial year — and it is the earlier of two dates, not the later. The exceptions are narrow and worth knowing precisely.
Sections 122-138 CGST — Penalties, Prosecution, and Arrest Provisions
GST penalties. Complete guide under GST law. Updated March 2026.
Section 36 of CGST Act 2017 — Period of Retention of Accounts
Section 36 of the CGST Act requires every registered person to retain their books of account and records for at least 72 months (six years) from the due date of furnishing the annual return, with longer retention where any appeal or investigation is pending.
Rule 10A: The Bank Account You Have Thirty Days to Furnish
A registration granted without bank details is provisional in effect. Miss the deadline and Rule 21 makes it a ground for cancellation, with GSTR-1 blocked meanwhile.
Sections 37-39 CGST — GSTR-1 (Outward Supply) and GSTR-3B (Summary Return)
GSTR-1. Complete guide under GST law. Updated March 2026.
How to File Final Return GSTR-10 After GST Cancellation
Step-by-step guide to filing the GST final return in Form GSTR-10 after cancellation — who must file, stock and ITC reversal, due date, late fee and the process on the GST portal.
Rule 23 of the CGST Rules, 2017: Revocation of Cancellation of Registration, FORM GST REG-21 and the Orders That Follow
A registered person whose registration was cancelled by the proper officer on his own motion may, subject to rule 10B, apply in FORM GST REG-21 within ninety days of the service of the cancellation order. On sufficient cause the period may be extended by a further period not exceeding one hundred...
Rule 21A: Suspension of Registration and What It Stops
Suspension happens without a hearing, blocks invoicing and refunds, and can end automatically. Three routes in, and three ways out.
Section 30: Revocation of Cancellation and the 2023 Change
Thirty days became ninety, and the extension moved into the rules. What must be filed before applying, and why the returns come first.
Section 45 of CGST Act 2017 — Final Return
Section 45 of the CGST Act requires a registered person whose registration has been cancelled to file a final return in Form GSTR-10 within three months of the date of cancellation or the cancellation order, whichever is later.
GSTR-9: Who Must File, and Who Is Exempt
For seven years the small-taxpayer exemption was granted one financial year at a time, by a fresh notification each December. Notification No. 15/2025-CT dated 17 September 2025 ended that — the ₹2 crore exemption now runs from FY 2024-25 onwards without renewal.
GST Return Filing: Types, Due Dates & Step-by-Step Process (FY 2025-26)
Complete guide to GST return filing for FY 2025-26. Types of GST returns (GSTR-1, GSTR-3B, GSTR-9), monthly and quarterly due dates, QRMP scheme, late fee, and step-by-step filing process on GST portal.
Section 16(4) and the Retrospective Section 16(5)
Two High Courts, the same problem, and the same resolution: the legislature moved before the constitutional question could be answered. What the courts said on the way to that resolution is not binding — and is quoted constantly anyway.
Rule 43: Capital Goods and the Sixty-Month Rule
Capital goods credit is apportioned over five years, not in the month of purchase. And a change of use mid-life pulls the asset into the pool from that point.
Rule 22 of the CGST Rules, 2017: Cancellation of Registration, the Show Cause Notice, the Reply and the Order
Where the proper officer has reasons to believe that registration is liable to be cancelled under section 29, he issues a notice in FORM GST REG-17 requiring the person to show cause within a period of seven working days from the date of service. The reply is in FORM GST REG-18. If cancellation...
GST Registration Cancelled by the Officer — REG-17 and REG-19 Response
What to do when the GST officer cancels your registration suo-motu — understanding the REG-17 show-cause notice, replying in REG-18, and the cancellation order in REG-19, plus how to seek revocation.
SCOMET Export Controls and the Catch-All Provision
Every other part of the FTP asks whether an export earns a benefit. This chapter asks whether it is permitted at all. SCOMET items cannot be exported without authorisation — and the control does not stop at the list, because an item nowhere on it can still be caught.
Status Holder Scheme Under the Foreign Trade Policy, 2023: Thresholds, Double Weightage, Privileges and Training Duty (Paragraphs 1.25 to 1.30)
The thresholds in paragraph 1.26 are USD 3 million, 15, 50, 200 and 800 for One to Five Star. Double weightage is for One Star only (paragraph 1.27(a)). Performance is counted over the current and preceding three financial years (preceding two for gems and jewellery), and paragraph 1.25(d), as...
Invoice Numbering: Sixteen Characters and Two Symbols
The rule is short and the systems break it constantly — spaces, hashes, restarts mid-year, and duplicate numbers across locations that fail IRN generation.
Sections 16(5) and 16(6): The Retrospective ITC Relief
Four years of credit denied on limitation was restored retrospectively from 1 July 2017 — with a special rectification route for orders already passed.