Re-registration of GST query of Reasons for not filing Previous GST returns

This query is : Open

CA VENKATASWAMY (Querist)
Follow

01 May 2021 Hi all,

One of my client GST Number was cancelled by GST Department due to non filing of GST returns. So Client applied for GST registration again after cancellation then GST Department now asking for the reasons for Non filing of previous GST Number Returns.

Now the Client what are the reasonable reasons he can give to the GST Department please suggest me in the best way to close the issue with GST Department.

CA Altamush Zafar

CA Altamush Zafar (Expert)
Follow

01 May 2021 There are no reasons for non filing of returns. You need to file previous returns. If registration cancelled and such pending returns cannot be filed the only reason you can give that there were no supplies for the period. And request him to close the matter and grant new registrations. However the department will still insist for late fees and penalty if applicable.