GST registration number automatically cancelled

If the GST dealer does not having any turnover in a FY then he has to file a NIL return. Not filing return does not construe that there is no business during a FY.

The cancellation of GST registration is at the discretion of the GST officer.

 

Yes of assessee does not file return for 6 consecutive months (3 periods in case of composition) then GST registration is cancelled

Your registration can also be cancelled by a Proper Officer if he finds certain specified defaults in your registration. But before cancelling your registration, he will give you an opportunity to be heard on the following grounds:

You have contravened prescribed provisions and rules of the Act;

You being a Composition taxpayer failed to furnish returns for three consecutive tax periods;

You being a Normal taxpayer failed to furnish returns for a continuous period of six months;

You had opted for voluntary registration but failed to do business within six months from the date of registration;

You had obtained registration by means of fraud, willful misstatement or suppression of facts.

It is possible to revoke cancellation of GST registration if you act in time. If your registration is cancelled suo-motu by the Proper Officer, you can apply for its revocation by filing Form GST REG 21. You can file this form within 30 days of service of cancellation order, requesting the officer for revoking the cancellation ordered by him. However, before applying, you need to clear all the defaults due to which registration was cancelled by the officer like filing all pending returns, making payment of all dues and so on. If satisfied, the proper officer will revoke the cancellation by filing Form GST REG 22.

required to file nil return or claim itc but due to not filling consecutive 6 months

dear sir,
we are in composition scheme under gst, our business is fast food and ice Cream parlour
we are not made ice cream only treats ca be supply our local city intra state throw mobile
ordering service company foodpana.

regards
Jayesh kathrani

A person engaged in supply of ice cream and other eatable ice are not eligible for composition scheme, further under section they have not used term "Solely or Exclusively", so you can not obtained Composition Scheme.

In my view, the restrictions of composition scheme only for . manufacturers of Ice cream , pan masala and tobacco products.

Dear Sir

I am not using My GST no since last one year , and I told to cancel my GST , but our oditor not closed, please suggest.

after create GST i used only 6 month and I told him to cancel ,

please suggest sir ,   My GST no is Registration Number :29AFVPV5562L1Z7

 

Regards,

Venkatesh  K

 

 

 

 

 

In case of discontinuance of business or any other reason specified in Section 29 of CGST Act, 2017, you can apply for cancellation voluntarily.

Please share the procedure.