Re-registration of GST query of Reasons for not filing Previous GST returns

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If your GST number has been cancelled by the department due to non-filing of returns, you'll need to provide reasons when applying for re-registration. If there were genuinely no supplies during the period of non-filing, this can be stated as the primary reason. However, be prepared for the department to still request late fees and penalties. You may also need to consider filing a revocation of cancellation for your previous GST registration.

CA VENKATASWAMY

CA VENKATASWAMY (Querist)

01 May 2021 Hi all,

One of my client GST Number was cancelled by GST Department due to non filing of GST returns. So Client applied for GST registration again after cancellation then GST Department now asking for the reasons for Non filing of previous GST Number Returns.

Now the Client what are the reasonable reasons he can give to the GST Department please suggest me in the best way to close the issue with GST Department.

CA Altamush Zafar

CA Altamush Zafar (Expert)

01 May 2021 There are no reasons for non filing of returns. You need to file previous returns. If registration cancelled and such pending returns cannot be filed the only reason you can give that there were no supplies for the period. And request him to close the matter and grant new registrations. However the department will still insist for late fees and penalty if applicable.

CA PARTH SHAH

CA PARTH SHAH (Expert)

02 May 2021 You need to file revocation of cancellation of gst registration.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

28 October 2026 Revocation (REG-21) must be filed within 90 days of the cancellation order, extendable by up to 180 days by the officer, after filing all pending returns with tax, interest and late fee; once that window passes, fresh registration is the only route.

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