Gstr9 cancel GST registration can file gstr9

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AJIT JAISWAL & ASSOCIATES

TAX CONSULTANT

146 Points Posted on 22 December 2023

same pan number have two firms one which is cancel GST registration in oct 22 and turnovers from April 22to oct 22 is rs. 1.58cr and second one is from nov 22 to March 23 turnover is 75 lacs. total turnover rs.2.25 CR now problem is that cancel GST registration form gstr9 form is not active on GST portal so how to file gstr9 in first firm and second one is GST registration is active..
what is solution to file gstr9 of first' firm..
pl give me expert advice to file gstr9

thanks in advance

Replies (5)

Quick Summary

This discussion addresses the challenge of filing GSTR-9 for a business with two GST registrations under the same PAN, where one registration was cancelled in October 2022. The GSTR-9 form is not currently active on the portal for the cancelled entity. While GSTR-9 is filed PAN-wise, the practical difficulty arises from the cancelled registration. The advice suggests filing GSTR-9 for the active registration, as it may suffice for both, but recommends consulting a tax professional for definitive guidance due to the complexity.

Sharath chandra

Accountant

688 Points Posted on 23 December 2023

Gstr9 is submitted pan wise.. not gst regn wise. so submitting in the active one would be enough for both registrations.

Musrath Shaik

150 Points Posted on 23 December 2023

Given the complexity of GST regulations and the specific circumstances you're dealing with, it's crucial to seek advice from a qualified tax professional or a chartered accountant. They can provide guidance based on the latest provisions and ensure compliance with GST rules. However, I can offer some general considerations:

For the Firm with Canceled GST Registration (April 22 to Oct 22):

Wait for the GSTR-9 Activation:
- As of my last knowledge update in January 2022, the GSTR-9 form for the financial year April 2022 to March 2023 may not be available for filing on the GST portal. GSTN (Goods and Services Tax Network) typically releases the form closer to the due date.
- Keep monitoring the GST portal for updates on the availability of GSTR-9.
  For further more detailed information on this topic visit: GSTR-9A: Summary, Format, Due Date
  
  To read more such trending content, visit Swipe Blogs.

CS Advocate Abhishek Goyal

M Com FCS LLB M-AIMA

11027 Points Posted on 23 December 2023

As the combined turnover is more than 2cr you have to file both GSTR-9 separately. But practical difficulty is that since one firm was cancelled on oct 22 only GSTR-9 will not be displayed. So all you can do is to file GSTR-9 in the active firm as of now.

AJIT JAISWAL & ASSOCIATES

TAX CONSULTANT

146 Points Posted on 27 December 2023

Thank you all of you

Aashok Kumar Sharma

Finance/Compliance Consultant

75663 Points Posted on 08 November 2026

GSTR-9 for a cancelled GSTIN:
• For a GSTIN cancelled in October 2022, GSTR-9 for FY 2022-23 is required only for the period April–October 2022 if the aggregate turnover (PAN-level, all GSTINs) exceeds Rs 2 crore. Otherwise optional.
• If two firms have the same PAN (both proprietorships of the same person), aggregate turnover is combined.
• The portal allows filing GSTR-9 for cancelled GSTINs (if returns were filed).
• Persons who opted for composition, casual taxable persons, and non-residents don't file GSTR-9.