Goods and Service TaxArticle·25 September 2026
GSTAT says Restoration of GST Registration Does Not Waive Statutory Dues
By J the App
Executive Summary
YRK Constructions had defaulted in filing GSTR-3B returns for six consecutive months, resulting in cancellation of registration. Although the taxpayer subsequently filed the pending returns and paid the tax, GSTAT held that restoration could not ignore the statutory liability for interest, late fee and penalty under Rule 23.
Domain | GST | IDT
The Position
Rule 23(1) requires that where reg...
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