Cancellation of revocation of GSTIN after 90 days.

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Hi,

We have a Company of Which the GSTIN was cancelled due to non filing of returns for more than 6 months, the company did not carry any business Operations, except in 1 month before cancellation. 

The Suo Moto Cancellation was done in 19th January 2021, and now when we are Trying to Apply for revocation we are Getting the message that 90 days are elapsed since cancellation, now the revocation through Apeal is costing us 12000 rupees, what should we do now?, can i apply for the new Registeration of GSTIN of the Same company ? will there be any legal consequences in the future?, Any solution will be highly appreciated.

Replies (7)
Revocation of cancellation of registration [Section 30 of the CGST Act, 2017]:As per section 30(1) of the CGST Act, 2017, 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 30 days from the date of service of the cancellation order. As per section 30(2) of the CGST Act, 2017, the proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application: Provided that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard.

It is higly unlikely that department will give you new registration when returns of old registration are still not filed.

Bette file all pending returns of old registration with late fees if any. and then apply for new registration if needed.

It's better to revoke the cancellation by going by filing apeal. Because in term of Circular 95/14/2019 you won't be able to grant a fresh registration under same PAN .

HI, Ca Altamush Zafar 

I have filed all the previous returns till the date of cancellation, and all the late filling fees Penalties have been paid, since you can only file the returns till the date of cancellation, going for the Appeal and revocation requires Paying Fees for apeal which is Coming to INR 12000, can i apply for new Registeration. since all the Pending returns are filedand penalties are paid.

HI, Pankaj rawat 

I have filed all the previous returns till the date of cancellation, and all the late filling fees Penalties have been paid, since you can only file the returns till the date of cancellation, going for the Appeal and revocation requires Paying Fees for apeal which is Coming to INR 12000, can i apply for new Registeration. since all the Pending returns are filedand penalties are paid.

Yes you can apply for new registration.

yes you can try...... as dashboard of proper officer will display the earlier GSTN which is cancelled due to non-filing of returns, so the objection will be raise by the officer. hence in that case you to need visit the department for the clarification on same.


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