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GST registration revocation after 180 days

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Ravindra Mahale

Senior Accountant

56 Points Posted on 15 August 2021

Dear Experts
How can we activate GST registration after 180 days . Registration was cancelled due to non filing of returns. Also note that in cancellation order all liabilities are mentioned as zero
Notice issued under section 29 of CGST ACT 2018

Replies (4)

Quick Summary

If your GST registration has been cancelled for failing to file returns for over 180 days, you may still be able to reactivate it. The process involves filing an application with your jurisdictional GST officer. It's crucial to provide strong reasons for the delay in filing returns and justify why your appeal should be considered. Section 29 of the CGST Act outlines the conditions for cancellation and revocation.

CA. Sourav Sarkar

Chartered Accountant

16188 Points Posted on 15 August 2021

File an application to your nearest GST jurisdiction officer

zulfikar sipai

146 Points Posted on 15 August 2021

File a apeal on portal

Sudhir Kulshreshtha

Advocate

127 Points Posted on 15 August 2021

File an appeal at GST portal with very strong reason why you couldn't filed the returns in time and why your appeal may be heard .

sabyasachi mukherjee

Profession

19978 Points Posted on 15 August 2021

Section 29 of the cgst .
The proper officer may either on his own motion or application filed by registered person or his legal heir ( in case of death of such person ) cancel the registration in prescribed manner and within prescribed period Section 29 of cgst act.
The following pertinent points are relevant
1. whether the business has been discontinued
2. whether there is change in the constitution of the business
3. whether the taxable person other than the persons registered under Sec 25 (3) is no longer liable to be registered under section 24 of cgst act.