What is suo moto cancellation

Suo Moto Cancellation of GST Registration means cancellation of registration by GST Officer on its own. There must be a valid reason for initiation of proceeding for Suo moto cancellation as specified under Section 29(2) of the CGST/SGST Act.

Any liabilities prior to the date of suo moto cancellation will have to be paid by the taxpayer, irrespective of the fact that when determination of liabilities are done.

Any liability which is related to that particular GSTIN is required to be paid by the taxpayer. It can be recovered later on even after the cancellation of GSTIN.

Hi,

I received a Suo moto cancellation notice as we have not submitted return from the past 6 months.

now, we have filled return for the last 5 months, will they automatically revoke the cancellation notice or do we have to do anything ?

kindly respond