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What to do after 30days time limit over in revocation?

veera (self) (287 Points)

12 December 2019

Should i have to apply for a new gstn no or i have a chance to file revocation

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Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 12 December 2019

Visit department , may be Revoked.

And if the GSTN is cancelled due to Non filing of Return then there is no way to get registration again on same PAN (refer Circular 95/14/2019 GST)

RAJA P M ("Do the Right Thing...!!!") (127142 Points)
Replied 12 December 2019

Yes... I agreed to Mr Pankaj Rawat's reply...

If gstin cancelled by dept then We can't get new GSTIN for the same Pan...
Only can get after clearing the payable liabilities and returns of the previous gstin.

Shivam RC (Student) (23683 Points)
Replied 13 December 2019

Unless and until you clear all your pending dues and file all your GST Returns and Statements, you cannot proceed to cancel your GST REGISTRATION. And if your Registration has been cancelled by the proper officer, then you have 30 days time to Revoke it. But if that 30 days has also elapsed, then you have to visit your Jurisdictional Office with the concerned problem.

As per Circular No. 95/14/2019-GST, dated 28th March 2019, you cannot apply for a New Registration with the same PAN where your previous Registration has been cancelled by the proper officer u/s 29(2) of the CGST Act 2017 and you have not applied for Revocation of such Cancellation of Registration u/s 30 of the CGST Act 2017 to avoid liabilities and litigation.

Refer the above mentioned Circular once. It will clear all your doubts regarding your query.

Warm Regards.

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