Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsLiability not affected by cancellation of Registration
| 18. Notwithstanding the cancellation of registration under section 16, a registered person, shall be liable for any act done or omitted to be done while he remained a registered person in respect of the taxable supplies made by such person under this Act or under the Goods and Services Tax Act. No. 34 of 1996. |