Cancellation of gst registration
This query is : Resolved
15 June 2018
One of our clients has opted out of GST by filing application for cancellation online. Now in turn, he has got a notice asking him to upload/submit relevant documents that no govt dues are pending since registration,
So what documents should he upload ? Is it the bills or bank statement. or what ? Attachment size is 1mb.
Thank you for help/suggestions of any kind.
--
So what documents should he upload ? Is it the bills or bank statement. or what ? Attachment size is 1mb.
Thank you for help/suggestions of any kind.
--
15 June 2018
Dear Sir,
In simple you need to file the GSTR-1 & GSTR 3B files from the date of Registration.
If any Balance carried forwarded wide previous taxes like Central Excise, VAT, Service tax-through Trans-1 they will verify.
Any other dues where the duties you are liable to pay,they will check.
if you have insufficient of Input Credits but if you availed more ( Incase if you already filed the returns) such statement they will check.
Below is the Portion CGST Act about Cancellation of Registration for your reference
29. Cancellation of registration.
(1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,––
the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or
there is any change in the constitution of the business; or
the taxable person, other than the person registered under sub-section (3) of section 25, is no longer liable to be registered under section 22 or section 24.
(2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,––
a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or
a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or
any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or
any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or
registration has been obtained by means of fraud, wilful misstatement or suppression of facts:
Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.
(3) The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
(4) The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under this Act.
(5) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed:
Provided that in case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher
(6) The amount payable under sub-section (5) shall be calculated in such manner as may be prescribed.
regards,
Bhavya.P
In simple you need to file the GSTR-1 & GSTR 3B files from the date of Registration.
If any Balance carried forwarded wide previous taxes like Central Excise, VAT, Service tax-through Trans-1 they will verify.
Any other dues where the duties you are liable to pay,they will check.
if you have insufficient of Input Credits but if you availed more ( Incase if you already filed the returns) such statement they will check.
Below is the Portion CGST Act about Cancellation of Registration for your reference
29. Cancellation of registration.
(1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,––
the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or
there is any change in the constitution of the business; or
the taxable person, other than the person registered under sub-section (3) of section 25, is no longer liable to be registered under section 22 or section 24.
(2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,––
a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or
a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or
any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or
any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or
registration has been obtained by means of fraud, wilful misstatement or suppression of facts:
Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.
(3) The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
(4) The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under this Act.
(5) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed:
Provided that in case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher
(6) The amount payable under sub-section (5) shall be calculated in such manner as may be prescribed.
regards,
Bhavya.P
Message likes :
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15 June 2018
Hey thanks for the prompt reply. This is what the notice states:
This is with reference to your Cancellation application filed vide ARN AA19XXXXXXXX Dated - 02/04/2018 The Department
has examined your application and is not satisfied with it for the following reasons:
Cancellation Details - Others (Please specify) - Please upload/ submit relevant documents that no govt.
dues are pending since registration.
You are directed to submit your reply by 21/06/2018
My question is what documents should be uploaded (attachment size allowed is 1mb) ?
This is with reference to your Cancellation application filed vide ARN AA19XXXXXXXX Dated - 02/04/2018 The Department
has examined your application and is not satisfied with it for the following reasons:
Cancellation Details - Others (Please specify) - Please upload/ submit relevant documents that no govt.
dues are pending since registration.
You are directed to submit your reply by 21/06/2018
My question is what documents should be uploaded (attachment size allowed is 1mb) ?
15 June 2018
Cancellation Details - Others (Please specify) - Please upload/ submit relevant documents that no govt. dues are pending since registration.
As the notice says if you have any document of Sales made under GST Registration
submit the same.
As the notice says if you have any document of Sales made under GST Registration
submit the same.
18 June 2018
Hi Bhavya ! Yeah, what you said is true. I have got to upload some documents. But do i upload more than 50 invoice bills ? Or Should i upload my GST calculation sheet. There still seems to be ambiguity in this.
19 June 2018
Dear Sir,
You have to upload your bills individually, workings sheet is only for your reference. for more details please find the link.
https://www.gst.gov.in/help/returns further it is always better to take a help of Tax consultant / Expert while filing because GST returns once filed can't be revised.
regards,
Bhavya.P
You have to upload your bills individually, workings sheet is only for your reference. for more details please find the link.
https://www.gst.gov.in/help/returns further it is always better to take a help of Tax consultant / Expert while filing because GST returns once filed can't be revised.
regards,
Bhavya.P
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