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Gst cancelled by department

DINESH (Student CA Final ) (102 Points)

05 December 2018

I have not filed the return for last 6 months, so department send the notice for cancellation of gst and we don't aware of the notice, so now department cancelled the gst number, how to get this number in this situation, because we have collected gst amount and have to paid to government above interim period?

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A.Deepa (CA ) (195 Points)
Replied 05 December 2018

Revocation of cancellation of registration

A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within thirty days from the date of service of the order of cancellation of registration at the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for revocation shall be filed if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee payable in respect of the said returns.
1. Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within thirty days from the date of receipt of the application and communicate the same to the applicant.
2. The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant.
The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG–23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within seven working days from the date of the service of notice in FORM GST REG-24.
Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within thirty days from the date of receipt of such information or clarification from the applicant.

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DINESH (Student CA Final ) (102 Points)
Replied 05 December 2018

Provided that no application for revocation shall be filed if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee payable in respect of the said returns,)
can we applied revocation in this situation of nil return filing, I making bill this month only?

A.Deepa (CA ) (195 Points)
Replied 05 December 2018

First clear the compliance part of filing the returns with delay fees. Though the GST registration is cancelled, it permits the assessee to file the returns. After filing the return alogn with delay fee, file the application for revocation of cancellation of registration.

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