Revocation of Cancellation of Registration

After more than 2 years of GST implementation, now GST department has become active with respect to GST defaulters and has started canceling GST registration of GST defaulters who are GST return defaulters, GST bogus dealers May be those who are issuing fake GST invoices etc. .In today's article, we will discuss GST cancellation and cancellation process and activities that will lead to GST registration termination and steps, if your GST registration is canceled, and you want to continue the same GST number for your business activities.

The process of revoking the GST is governed by the Sec-29 of the CGST Act, 2017 . The cancellation of GST can be the motto in response to an application filed by a GST officer or by a GST registered person. GST registration can be canceled in the following situations:

• â–º Business has been closed (cause owner may die, form amalgamation, transfer of business in demerger)
• â–º Changes in the constitution of business
• â–º GST registered person is not necessarily liable to be registered under GST, (business turnover goes below threshold limit)
• â–º When the GST violates the provisions of the Registered Persons Act
• â–º When GST registered person does not file his GST return
• â–º When GST registration has been obtained through fraud, false, false statement or suppression of facts
• â–º When a person takes voluntary GST registration and after being registered under GST, does not commence business within 6 months from the date of GST registration, the GST officer has the power to cancel the GST registration

As per Rule 20 of the Central GST Rules, 2017, if a GST registered person wants to cancel his GST voluntarily, he should request for cancellation of GST in FORM GST REG-16 Have to do. and provide necessary details correctly. Your cancellation request may be rejected by providing incorrect data / details.

Note: As per Section 29 (3) of CGST Act, 2017, cancellation of GST registration affects the liabilities arising before the date of cancellation of GST. Will not do Proper care should be given that; The registered person is fully responsible for all the work done before the cancellation of GST, even though the order canceling the GST stipulates zero liability.

When the GST officer has reason to believe that the registration of a person is liable to be canceled under Section 29, he shall show cause notice in the Form GST REG-17 Will issue

The registered person has to submit his reply in the Form REG-18 within the stipulated time period.

If the GST officer is not satisfied with the cause of the person registered in reply to the Form REG-18 due to the notification, he will issue an order canceling the GST. Form GST REG-19 and if the officer is satisfied with the reply submitted by the registered person then he will leave the proceedings and pass an order in Form GST REG-20 . .

When a GST registration has been canceled by a GST officer in response to an application filed by a registered person, and the registered person wants to resume their GST registration, they have to apply for a new GST registration.

However, if the GST registration of a registered dealer is canceled by the GST officer on his offer, the registered person has the option to apply for cancellation of registration, which is Section 30 of the CGST Act, 2017. Is governed by If we want to cancel the registration, we have to submit our application in FORM GST REG-21 to the GST officer within 30 days from the date of service. Order to cancel

Note: No application for cancellation will be filed if the registration is canceled for failure to present a return to a person unless equipped with such return. Is not paid and any taxes due have not been paid.

After the cancellation request is received, in Form GST REG-21, if the officer is satisfied with the reason / grounds for cancellation of GST registration, he will cancel the registration. FORM GST REG-22

And if the reply submitted by the registered person is not satisfactory, the GST officer can pass an order rejecting the application for cancellation of the cancellation and order it in FORM GST REG-22, Can. It is to be noted that, the GST officer must issue a show cause notice to the applicant in FORM GST REG-23, asking the reason why the application for revocation under sub-rule (1) Rule 23 of the Central GST Rules 2017 submitted should not be rejected and the applicant will submit his reply in the Form GST REG-24

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Caution: If you are a GST registered person working properly and stock in hand and due to any mistake (due to ignorance of GST law) your GST number If canceled, it is suggested before proceeding: In the direction of furnish any reply to GST officer, please ensure that, you must have sufficient knowledge of GST law, or consult GST specialist, Because nowadays GST department is very strict in the GST cancellation and cancellation process, one wrong answer can cancel your GST number. Which can be harsh for a registered person as per holding of stock and his GST liability on his stock is at hand.

This article is for information purpose and will not be considered in any way and for any other purpose. It will not be used as a legal opinion and will not be used to provide any professional advice. This article has been written based on the author's personal experience and the applicable provision as of the date of writing of this article. However, enough attention has been paid to avoid any clerical / arithmetic error; If it still persists, please intimate us to avoid such error for the benefit of other readers.