A gst registered composite scheme dealer cancel of gst registered applied.order for cancellation of registration form GST REG-19 received on dt,25-07-2019.if surrender of gst number after notice received form gst drc-01a received on dt.20/03/2020 from gst department.
Intimation of tax ascertained as being payble under section 73(5) and 74(5)
See rule 142 (1a)
Act:sgst and cgst
Period :
2017 to 2020
Turnover: 24920/-
Tax and interest and penalty:6518 shown in notice.
Question:
1,Cancel of gst number after notice shown amount tax payable compulsory.
2.cancel of gst number after trader accounting books maintained compulsory or not.
As per Sec 29(3) of the CGST Act,2017 the cancellation of registration shall not affect that liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act / Rules prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
You need to see whether liability is tenable, if tenable payment need to be made. Accounting books for the period till cancellation of registration need to be maintained..
Team Clearmytax.in