ORDER NO. 5/2019-GST: REVOCATION/CANCELLATION OF GST REGISTRATION

The order clarifies that GST registration can be revoked/cancelled if the registered person has contravened any provisions of the GST Act.

The order also specifies that GST registration can be cancelled if the registered person has not filed returns for a continuous period of six months.

The order provides a detailed procedure for the revocation/cancellation of GST registration, including the issuance of a show cause notice and an opportunity to be heard.

The order also specifies that the revocation/cancellation of GST registration will be effective from the date of the order.

The order clarifies that the registered person will be required to pay any tax, interest, or penalty due up to the date of revocation/cancellation.

The order also specifies that the registered person will be required to file any pending returns up to the date of revocation/cancellation.

The order provides for an appeal process against the revocation/cancellation of GST registration.