Department has cancelled gst registration of a firm so I want to know how to appeal for reopen of gst please tell me
Replies (8)
Quick Summary
If your GST registration has been cancelled, you typically have 30 days to apply for revocation. This is only possible if you can prove genuine reasons for not filing returns on time and had informed the department. If the revocation window has passed or there are no valid grounds, you will likely need to apply for a new GST registration. Be aware that you cannot obtain new registration on the same PAN if the previous one was cancelled due to non-filing of returns.
If you have the valid reason to proof that return was not filed due to some genuine problems & the same has been informed via mail to department , then the appeal can be filed. Else need to apply for new Registration.
Yes in case the reference of Section 63 of CGST comes here the safe taxpayer whose registration has been cancelled. the said section states that if a person was liable to pay tax after cancellation of registration,the proper officer may proceed to assess the liability of said unregistered person to best judgement assessment & issue assessment order.
Note : Cannot obtain Registration on same PAN on which the registration has been cancelled due to non filing of return . (Reference Circular 95/4/2019)