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Retrospective Cancellation of GST Registration: Potential Unconstitutionality and Unwarranted ITC Implications

Cancellation of Goods and Services Tax Registrations for non-filing of GST returns within due date has been a haunting issue, causing much undue trouble to both wholesale and retail traders as the availment of Input Tax Credit (ITC) by the trader is no longer possible when a supplier’s GST Registration is cancelled retrospectively.

Read More: Taxscan

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