Regarding GST I'd cancellation

rupam ghosh (3 Points)

15 December 2020  

I am a transporter from calcutta.My returns (both gstr 1 and gstr3b) have not been filed since Nov 2017.Presently, there is a huge late fee associated with it, which I cannot pay under any circumstances.I have only supplied to registered parties and they are liable to pay the required GST. I have not taken any ITC and the earlier returns were filed using RCM. My questions are as follows:-

1) Is there any chance of amnesty scheme return? 

2) If my registration is revoked by an officer and I don't want to reinstate the number, would I have any late fee liabilities? 

3) Given that I have not taken any ITC or have tax liabilities, would I be demanded any tax and if demanded can I present my case to the corresponding officer, if he wants to cancel my registration? 

4) Can I apply for any other registration using the same PAN in the current scenario? 

        I would be highly obliged if anyone of you answer my queries. 
                    
Thanks & Regards
 Rupam Ghosh