Mar 15, 2023
When the GST registration of a tax payer is cancelled they can not be able to collect GST or avail other benefits that comes with the registration and hence would not be liable to file GST returns. The registration can be cancelled by the tax payers themselves or could be cancelled by the tax officer. The tax officer may cancel a registration under the following conditions. If: –
In other case where a tax payer can cancel their registration if their business has been discontinued or it has been transferred fully or amalgamated, demerged or otherwise disposed of. The tax payer can cancel the registration when the business ceases to exist. The application for GST registration cancellation shall be initiated through Form GST REG 16. The details regarding inputs, semi-finished, finished goods held in stock on the date on which cancellation of registration is applied and liability thereon and the details of payment shall be mentioned on the Form.
The taxpayer who has registered for GST may also send a letter requesting cancellation of registration in GST REG-21 format to the GTS centre or a local facilitation centre if the local Commissioner of GST has established one.
Revocation means the official cancellation of a decision or promise. Revocation of cancellation of registration means that the decision to cancel the registration has been reversed and the registration is still valid.
Revocation of cancellation is applicable only when the tax officer has cancelled the registration of a taxable person on his own motion. Such taxable person can apply to the officer for revocation of cancellation within thirty days from the date of the cancellation order.
A new proviso was inserted in Section 30 of the CGST Act, with effect from 1st January 2021, allowing extension in the due date to apply for revocation if approved by the Additional/Joint Commissioner or the Commissioner for 30 days each.
The tax payer shall file GST returns and submit all or any outstanding dues. The tax payer must make the necessary tax payments and cover any accrued interest and late fees against them. They shall obtain all documents such as Digital Signature Certificate Number, GST Registration Certificate, GSTIN, and PAN Card.
A registered tax payer can submit an application for revocation of cancellation, in form GST REG 21, if his registration has been cancelled suo moto by the proper officer.
They must submit it within 30 days from the date of service of the cancellation order at the Common Portal. The application taxpayer is provided with an automated approval order and communication. The primary authorised signatory is notified by text message and email when an order requires approval.
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