cancellation of registration under GST

Registration 325 views 13 replies
ABC company has two units one in Delhi and another is Haryana. Delhi unit filling the continuous return i.e Monthly filed the return,But the other unit(Haryana) not filed the return for continuous six months so that Haryana Govt. cancel the GST registration in Haryana state. So my question is, will Delhi GST registration deemed to be cancel or not?
please replay.
Replies (13)
Yes but u have to filed your retun all of gstr3b or gstr1 till the date of cancellation applied then proof to select the cancel number in above of your jurisdiction department.
Dear Ankit Rikhi,
please provide the section for this. if you have
gst reg-16 online process
sir REG -16 for Application for cancellations of registration and i am telling about the section and provision for this.
section 29 of gst act
I think in section 29 there is no explanation regarding separate entity cancellations
Only Haryana reg will be cancelled.. Even if PAN is same, but it is all together a different GST number bearing state code of haryana. So delhi and haryana entities are different and only such entity's reg will be cancelled for which u will apply
here we are not apply for cancellations of registration. here department is cancelling the GST no due to non filed a GST return for continuous 6 months. one think is that at the time of registration we consider a one entity i.e Pan base then why not at the time of cancellations.
Sorry i interpreted it wrong. Secondly, If entity registered in Delhi is continuously filing return and paying tax, then there is no que of cancellation of the same by the government. Ultimately govt will be in loss in such a situation. As far i know, act is also silent about it.

Other views are also appreciated..
Here PAN only same, GSTIN is not same...

*Haryana govt can cancel the Registration which is under their control. But, They Can't cancel / Touch Delhi Registration...

So, Delhi Registration will be continue without problems.
May be solve the problem to meet the officials in Haryana GST Office...
Contact your jurdistionary officer regarding this matter for revocation of gst registration.
I am not sure about the result. Anyway you can try it.
As per Section 25 (4) CGST Act

[A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.

So Both Haryana & Delhi are a distinct person Under GST

And

As per sub clause 2 (c) Section 29 CGST Act The proper Officer may cancel the registration for Regular Taxpayer who has not furnished the Returns for continues period of Six Months .

Hence The return in Haryana not being filed by you leads to cancellation
But before doing such cancellation the department must have serve you a notice under rule 68 in form 3A via mail on your registered Mail ID. As per Section 31 CGST Act [1] Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order. So kindly contact to your juridiction


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