Gst

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

08 September 2018 dear expert
ONE OF MY CLIENTS RECEIVED NOTICE FROM DEPARTMENT FOR SU MOTO CANCELLATION OF REGISTRATION FOR NON FILLING OF RETURN.

WHAT IS PROCEDURE TO ANSWER THIS TYPE OF NOTICE ? ADVICE

PL. ADVICE SIR

THANKS IN ADVANCE

Guest

Guest (Expert)

08 September 2018 File all the returns with payment of all outstanding dues and the officer will drop the proceeding of cancellation in Form GST REG-20

Querist : Anonymous

Querist : Anonymous (Querist)

08 September 2018 SIR CLARIFICATION GIVEN TO OFFICER ON GST PORTAL
WHICH TYPE OF REASON GIVEN ON PORTAL.

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Guest

Guest (Expert)

08 September 2018 Please elaborate your question as your question is not clear.

Querist : Anonymous

Querist : Anonymous (Querist)

08 September 2018 SIR
APPLICATION FOR FILLING CLARIFICATION FOR SU MOTO CANCELLATION
PUT THE REFERENCE NUMBER AND WRITE REASON FOR NON FILLING OF RETURN AND UPLOAD DOCUMENTS -SERVICE -REGISTRATION - CLARIFICATION FOR REGISTRATION .
SIR WHICH TYPE OF REASON GIVEN HERE.

Guest

Guest (Expert)

08 September 2018 Need to check by login into the portal using your login detailsfor replying to the query received by you.

Querist : Anonymous

Querist : Anonymous (Querist)

08 September 2018 SIR
PL.CHECK AND ADVICE ME AT EARLIEST.

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
Follow

26 July 2024 When a GST registration is canceled **suo motu** (on the department’s own motion) for non-filing of returns, the registered person has the opportunity to respond to the notice and address the issue. Here’s a step-by-step procedure on how to handle such a notice:

### **1. **Review the Notice**

**Understanding the Notice:**
- **Details Provided:** Review the notice carefully to understand the reasons for the cancellation and the specific returns that were not filed.
- **Deadline:** Note the deadline for responding to the notice.

### **2. **Gather Relevant Documents**

**Collect Documents:**
- **Return Filings:** Gather records of all returns filed and any pending returns that might be due.
- **Proof of Filing:** Obtain any proof of filing returns, such as acknowledgments or receipts.
- **Compliance Records:** Collect records of any compliance with GST requirements, such as tax payments and other relevant correspondence.

### **3. **Prepare a Response**

**Draft a Response Letter:**
- **Acknowledgment:** Acknowledge receipt of the notice and mention the reference number.
- **Explanation:** Provide a clear explanation for the non-filing of returns. Common reasons might include technical issues, oversight, or administrative errors.
- **Action Taken:** Describe any corrective actions taken, such as filing the pending returns or making necessary payments.
- **Request for Reinstatement:** Request the department to reconsider the cancellation and reinstate the GST registration.

**Sample Response Letter:**

---

**[Your Name]**
**[Your Address]**
**[City, State, PIN Code]**
**[Email Address]**
**[Phone Number]**

**Date: [DD/MM/YYYY]**

**To,**
**The GST Officer**
**[GST Department’s Address]**
**[City, State, PIN Code]**

**Subject: Response to Notice for Suo Motu Cancellation of GST Registration**

Dear Sir/Madam,

I am writing in response to the notice [Notice Number/Date] received regarding the suo motu cancellation of GST Registration for non-filing of returns. I would like to provide the following details and request reconsideration of the cancellation:

**1. Acknowledgment:**
- We acknowledge the receipt of the notice regarding the cancellation of our GST registration.

**2. Explanation for Non-Filing:**
- The non-filing of returns was due to [provide a brief explanation, e.g., technical issues, administrative oversight]. We regret any inconvenience caused.

**3. Corrective Actions Taken:**
- We have since filed all pending returns as follows:
- **GSTR-1** for [Period]
- **GSTR-3B** for [Period]
- **[Any other returns]**
- Attached are the receipts and acknowledgments of the filed returns.

**4. Request for Reinstatement:**
- We request the reinstatement of our GST registration as we have complied with all the requirements and rectified the delay in filing.

We sincerely apologize for the oversight and assure you of our commitment to comply with all GST regulations. Kindly consider our request and reinstate our GST registration at your earliest convenience.

Thank you for your consideration.

Yours faithfully,

**[Your Name]**
**[Your Designation]**
**[Company Name]**
**[GSTIN]**

---

### **4. **Submit the Response**

**Online Submission:**
- Log in to the [GST Portal](https://www.gst.gov.in/).
- Navigate to **Services** > **User Services** > **My Applications**.
- Locate the notice and upload your response.

**Physical Submission:**
- Alternatively, you can submit the response letter and supporting documents to the department’s office if required.

### **5. **Follow-Up**

**Monitor Status:**
- Regularly check the status of your response on the GST portal or follow up with the GST department if needed.
- Ensure to keep records of all correspondence and filings related to this matter.

### **6. **Consult a GST Professional**

**Seek Expert Advice:**
- If the situation is complex or you face challenges, consult with a GST professional or tax advisor for assistance in drafting the response and handling the cancellation process effectively.

### **Conclusion**

Responding promptly and providing a clear, well-documented explanation is crucial in addressing a suo motu GST cancellation notice. By demonstrating compliance and taking corrective actions, you can increase the chances of having the cancellation reversed and your GST registration reinstated.

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