Dear Friends,
We already received show cause notice for Cancellation of registration and we replied to the GST authority and asked to cancel our RC due to closure of businesses. As of now our GST RC is under suspended, now we received default notice. How do we cancel our GST registration and handle defaults u/s 46?....
Sec 46 of CGST Act –
“Notice to return defaulters – Where a registered person fails to furnish a return under section 39, or section 44 or section 45 a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed.”
CAclubindia
