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A person whose registration has been cancelled by the proper officer cannot:
AMake further taxable supplies
BAll of the above (until revocation / re-registration)
CIssue tax invoices
DClaim ITC
Answer & Solution
Correct answer: B. All of the above (until revocation / re-registration)
1. After cancellation, the person is no longer a registered taxpayer — he cannot make taxable supplies under his GSTIN, cannot issue tax invoices, and the electronic credit/cash ledgers are frozen.
2. He must apply for revocation (Sec 30) or, if eligible, fresh registration.
3. Outstanding tax/interest/penalty liabilities continue.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 29_
Related questions
Section 25(4) — establishments of a registered person in different States or with separateSec 24 — persons compulsorily required to register (regardless of turnover) include:Aadhaar authentication for registration is governed by:Cancellation of registration by APPLICATION of the registered person (Sec 29(1)) — applicaThreshold for registration for a person supplying SERVICES (or mixed) in normal States:Special-category States for Sec 22 reduced thresholds are:GSTIN structure (15 characters): the first 2 digits represent:Aggregate turnover for threshold purposes per Sec 2(6) INCLUDES: