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Cancellation of gst

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Rajat Sharma

Accountant

436 Points Posted on 02 July 2020

Sir due to unavoidable circumstances I could not file gst returns, now the portal has been shown the cancellation of GST. sir please guide me how to continue the gst .

Replies (2)

Quick Summary

If your GST registration has been cancelled due to unavoidable circumstances, you may be able to revoke the cancellation. You can submit an application in FORM GST REG-21 within 30 days of receiving the cancellation order. However, if cancellation was due to failure to file returns, you must first file the outstanding returns and pay all dues, including tax, interest, and penalties, before applying for revocation.

CA ABHAY GUPTA

Practice

1639 Points Posted on 02 July 2020

If GST Cancelled with in 30 days file revocation. if cancelled before 12th june 2020 then also you can file revocation.

CA Sunil Kumar

Chartered Accountant

2301 Points Posted on 02 July 2020

You can submit an application for revocation of cancellation. But Application for revocation cannot be filed if the registration has been cancelled because of the failure to file returns. Such returns must be furnished first along with payment of all dues amounts of tax, interest & penalty.
procedure to be follow-
A registered person 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.

He must submit it within 30 days from the date of service of the cancellation order at the Common Portal.

If the proper officer is satisfied he can revoke the cancellation of registration by an order in FORM GST REG-22 within 30 days from the date of receipt of the application. Reasons for revocation of cancellation of registration must be recorded in writing.