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Gst cancellation status

08 March 2021

one of our client had applied for the gst cancellation...
we have canelled the gst registration also..
now the gst department had given the notice to us for not filing the gst returns of the January 2021 ..we have cancelled registration after filing all the returns up to date...
now in the portal in the profile it is showing that gst/uin status as suspended.....
pls guide us....

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4 Replies

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 08 March 2021

It is possible that any pending tax payment is due that's why department send notice for non filing of return

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 08 March 2021

As per Rule 21A of CGST , the registration is deemed to be suspended from day when cancellation of registration has been filed & in term of sub rule 3 such person is not required to furnished any return under section 39.
So in my view there might be reason for SCN :
1. supposing that you have file cancellation on 5/1/2021 then you are not required to file any return (u/s 39) from 5/1/2021 but for 1/1/2021 to 4/1/2021 you are liable to furnish the return.

2. Kindly check if you were the registered person then Required to Furnish Final return (GSTr 10) within 3 months. from date of cancellation.

3. SCN in term of Section 73 can be issued within 3 year from the due date of Annual Return & u/s 74 it is 5 years.

4 **In term of Section 29(3) cancellation of Registration shall not affect the liability of person to pay tax & other dues.

So in short visit to your Jurisdiction Circle with all your relevant documents & reply to SCN .

anil jain (Partner) (1067 Points)
Replied 10 March 2021

make login, check that all the returns are filed till date of application of registration.

If not filed, after filing all , write a reply to the notice mentioning that you have filed all the return till the date of applying for cancellation.