The proper officer may cancel the GST registration, if any registered person other than a person paying tax under section 10 of CGST Act, 2017 has not furnished the returns for a continuous period of :

CS Executive · Tax Laws and Practice · PYQS · June 2019
The proper officer may cancel the GST registration, if any registered person other than a person paying tax under section 10 of CGST Act, 2017 has not furnished the returns for a continuous period of :
(A) 12 months
(B) 9 months
(C) 6 months
(D) 3 months

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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