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CANCELLATION OF GST REGISTRATION FOR NON-FILING OF GST RETURNS 

Rule-21:

➡️For monthly filers (GSTR-3B): Failure to furnish returns for a continuous period of six months

➡️For QRMP scheme filers: Failure to file returns for a continuous period of two tax periods (quarters)

➡️For composition scheme filers: As amended by Finance Act, 2022, non-filing of annual return for a financial year beyond three months from the due date

1. Gauhati High Court

1.1 Sanjoy Agarwallla

(2025) Taxonation 1790

The petitioner challenged the cancellation of his GST registration due to non-filing of returns, and the Court directed that if he files all pending returns and pays applicable dues, the authorities may consider restoration under Rule 22(4) of the CGST Rules, 2017.

1.2 Dilip Sharma

(2025) 175 Taxmann com 319

Where registration was cancelled for non-filing of returns for a continuous period of six months, on furnishing all pending returns and making full payment of tax dues along with applicable interest and late fee, cancelled registration was to be restored

1.3 Riju Moni Gogoi

(2025) 176 Taxmann Com 43

Where assessee was not conversant with online procedure and, therefore, could not submit reply to show cause notice in time, on filing all pending returns and making full payment of tax dues along with applicable interest and late fee, assessee should be allowed to approach concerned authority for restoration of her cancelled GST registration.

1.4 Munni Char

(2025) 176 Taxmann Com 42

Where assessee was resident of remote area where there was lack of proper internet facilities and, hence, she could not visit GST portal and submit any reply to show cause notice issued for registration cancellation in time, assessee might approach officer by furnishing all pending returns and making full payment of tax dues, interest and late fee; authority would take necessary steps for restoration of GST registration petitioner

1.5 Shahima Khatun

(2025) 175 Taxmann com 944

Where assessee's GST registration was cancelled for non-filing of returns for continuous period of six months, since assessee had updated all pending returns and discharged all GST dues along with late fees and interest after recovering from impact of Covid-19, assessee was to be given opportunity to seek restoration of GST registration.

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