CA Rahul Mittal
Quick Summary
GST Came in 1st July 2017. After the GST arrival, many person took the GST number without knowing the applicability of GST. Many taxpayers did not even know that the returns of Nil GST had to be filed. As a result of this, taxpayers started getting to know GST registration cancellation. In this a
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FAQ :
GST registration can be cancelled if the business has been discontinued, transferred, or its constitution has changed. It can also be cancelled if a taxable person is no longer liable for registration, if returns are not furnished for a specified period, if business commenced within six months of voluntary registration, or if registration was obtained by fraud.
FORM GST REG-16 is used by a registered person or their legal heirs to apply for the cancellation of their GST registration. The application must include details of stock, tax liability, and payments made.
Even after cancellation, the person remains liable to pay any outstanding tax and other dues under the GST Act for the period prior to the cancellation date.
An application for revocation of cancellation can be filed in FORM GST REG-21 within thirty days from the date of service of the cancellation order. If cancellation was due to non-filing of returns, returns must be furnished first.
Generally, the application for revocation must be filed within thirty days from the date of service of the cancellation order. Specific extensions may be provided through government notifications.
Yes, if the registration was cancelled retrospectively, all returns from the effective date of cancellation until the revocation order date must be furnished within 30 days of the revocation order.
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