GST number cancellation

221 views 5 replies
Hlo all
if a person made application for cancellation of gst no. for closure of business and his application has been approved by the department and his number has been
cancelled.but still he has not filed
final return GSTR-10..


And that person wants to again run
the same business...can that number be used again for transactions.... and kindly suggest how the number can be restored again...


And now
Replies (5)
Apply for revocation of cancellation or file the final return and apply for new registration
The application for revocation can be done only during the circumstances when the registration has been cancelled by the proper officer on his own motion. Hence, revocation cannot be used when GST registration was cancelled voluntarily by a taxpayer....

you must file gstr 10 otherwise it may attract penalty.......

Apply for a fresh registration after filing gstr 10.......
how much penalty will be imposed if gstr-10
not filed
GSTR 10 should be filed within three months of the date of cancellation or date of order of cancellation, whichever is later.
If a taxpayer fails to file final GST return, then a notice for not filing the final return will be sent to that registered person. The person will be given 15 days time for filing the return with all the documents required If the taxpayer fails to respond to the tax notice or does not file the GSTR-10 return, then the tax officer would pass the final order of cancellation with the amount of GST tax payable along with interest or penalty.


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