“Cancellation” in GST
Sections 22-30 CGST Act — GST Registration (Who, When, How, Cancellation)
GST registration. Complete guide under GST law. Updated March 2026.
Sections 122-138 CGST — Penalties, Prosecution, and Arrest Provisions
GST penalties. Complete guide under GST law. Updated March 2026.
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.
Sections 37-39 CGST — GSTR-1 (Outward Supply) and GSTR-3B (Summary Return)
GSTR-1. 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.
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.
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.
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.
MOOWR: Duty Deferment Without an Export Obligation
Every other scheme in this area buys a duty benefit with an export commitment. MOOWR does not. It defers duty until the goods leave the warehouse, waives it entirely if they leave as exports, and imposes no minimum export target at all — which is exactly why it has displaced older schemes for many...
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.
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.
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.
Sequential Filing: Why One Missed Return Blocks Everything After It
Section 37(4) and 39(10) make each return conditional on the previous one. Rule 59(6) adds four more blocks — and together they stop a business, not just a filing.
Section 47: Late Fee, and the Caps That Actually Apply
The statute says ₹100 a day up to ₹5,000. Notifications cut that to a fraction for most taxpayers — and the nil-return rate is lower still.
Section 29(2): The Grounds for Cancellation by an Officer
Five statutory grounds plus a rule with nine more. Each has a specific answer, and the proviso requiring a hearing is the one most often breached.
Liquidated Damages and "Agreeing to Tolerate an Act"
Circular 178/10/2022-GST rewrote the analysis: a payment flowing from a breach is not consideration for tolerating it. Where that leaves damages, penalties and...
The Three-Year Bar on Filing GST Returns Is Now Live
Implemented on the portal from the November 2025 tax period. Ten return forms are affected, the bar is absolute, and there is no condonation route once a period closes.
How to Revoke Cancellation of GST Registration — REG-21 Process
How to revoke a GST registration cancelled by the officer — file Form GST REG-21 within 90 days, clear all pending returns and dues, and get the registration restored through Form GST REG-22.
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.
Interest Equalisation Scheme for Export Credit
Most export schemes give a benefit after the shipment. This one reduces the cost of the money before it — three percentage points off the interest on pre- and post-shipment rupee export credit, applied by the bank at the point of lending.
Government Registration Under GST, and When It Is Not Needed
A government body can end up in one of four positions: no registration, a TAN-based deductor registration, an ordinary PAN-based registration, or both at once. Which one depends on two independent questions — what it supplies, and what it pays for.
Entering and Exiting Composition: ITC-03 In, ITC-01 Out
The composition scheme is a credit-free zone, so the boundary has to be policed in both directions. Walk in and you pay back the credit sitting in your stock. Walk out and you claim credit on the stock you are carrying. The two computations are not mirror images, and the difference costs money.
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.
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.