Q. Does cancellation of registration under CGST affect the liability under SGST/IGST for periodprior to cancellation of registration? (Solved)
1. Cancellation of registration will immune his liability under CGST only.
2. Cancellation of registration will immune his liability under IGST only.
3. Cancellation of registration will immune his liability under SGST and CGST but not under IGST.
4. Cancellation does not affect the liability of taxable person to pay tax and other dues under CGST/SGST/IGST Act.
- d. Cancellation does not affect the liability of taxable person to pay tax and other dues under CGST/SGST/IGST Act.