Question ID :
40838
regn cancelled suo-moto but assessed continues to raise invoice
An individual assessee was regd under GST. However for 6 months he did not file returns, GST dept issued notice, assessed did not reply and hence regn was cancelled suo-moto. But he continued to raise taxable invoice for 6 more months. Now he is ready to file returns till date of cancellation and then file application for revocation of cancellation.
1. He raised invoices after cancellation. Is it in order? what are the consequences
2. Since he has raised invoices after cancellation, will he be able to file returns after revocation of cancellation (for the period he raised invoices)
3. If the appn for revocation of cancellation is accepted, then what will be date of revocation, will it be be application date or from the date of cancellation
posted by
t sankar
on
Sep 20 2020 12:00AM