A.MISHRA (professional) 13 November 2019
My client has taken GST registration in feb 2018.
He filed only feb month's 3B and therafter he could not file any return even not any nil teturn bcoz of less knowledge of the act and provisions.
Since that point of time the situation still the same.
Now he want to either cancel it in any way or to restart.
What the option are available to him under the provision of GST act.??
Can he apply for the cancellation??? What will the amount of default ?? how to exit from here??
please suggest urgent...
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Pankaj Rawat (GST Practitioner) 14 November 2019
In condition when he files for cancellation:
Before cancellation of Registration ,the taxpayer is required to complete all the compliances under this Act ie all his Return must be filed, all his liability & Taxes are duly paid .
In condition Proper Officer cancel the Registration:
As per Section 29 of CGST Act , Registered Person who has not furnished return for continuous period of six months.
So If in above Under 1St condition you need to discharge any obligation under this Act before cancellation & If as per 2nd condition your GSTn has been cancelled due to Non filing , you won't be able to obtain fresh Registration on Same because circular 95/14/2019 clearly specify that , in such ground the application will be deficient will be cancelled
Hence its better to file all his returns with all taxes & late fee & continue with old GSTN .