Gst registration

This query is : Resolved

Vaishali Goyal (Querist)
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11 March 2018 One assessee had duly obtained provisional registration under the GST regime. He made sales and purchases on provisional GST registration and deposited the tax accordingly. But due to some reason he could not complete the final process of migration under the GST regime. And, now his provisional registration number on GSTN is shown as cancelled. Due to which he is not able to upload the returns under GST. Please suggest as to what can he do to activate the registration on GSTN so that he and his customers can get the credit of input tax. If activation is not possible what he should do to avoid any future problem.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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12 March 2018 When the registration has been cancelled by the
Proper Officer (Superintendent of Central Tax) on
his own motion and not on the basis of an applica
-
tion ,then the registered person, whose registration
has been cancelled, can submit an application for
revocation of cancellation of registration, in FORM
GST REG-21, to the Proper Officer (Assistant or
Deputy Commissioners of Central Tax), within a
period of thirty days from the date of the service of
the order of cancellation of registration at the com
-
mon portal, either directly or through a Facilitation
Centre notified by the Commissioner:
ii. However, if the registration has been cancelled for
failure to furnish returns, application for revocation
shall be filed, only after such returns are furnished
and any amount due as tax, in terms of such returns,
has been paid along with any amount payable to
-
wards interest, penalty and late fee in respect of filing of return.

Vaishali Goyal

Vaishali Goyal (Querist)
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14 March 2018 The REG 21 from is when some returns have been filed through the provisional registration number. But in this assessee's case, there was no return filed through that number, only the tax was deposited. After the provisional number was given by the Authorities, the assessee did not complete the process of registration, due to which it was cancelled. He was misguided by his accountant that the registration process has been completed and before the assessee could apprehend the situation the accountant ran away duping the assessee of his money. Letters have been written to the local authorities asking for an appropriate solution but the assessee hasn't received any response in this regard so far. His operations are suffering a great deal and his customers also are not getting the input tax credit due to his inability to file returns.

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 March 2018 Contact GST jurisdiction authorities for guidance.
Go for new GST registration and apply for refund of GST deposited under provisional registration.