04 March 2021
Hi, I have registered in GST in March 2019 and file the return for the same. after April 2019 to till (Mar 2021) the return was not filed and my status of GST Certificate is in "Cancelled Suo-Moto".
I have query about whether i need to file return from Apr'19 to till month and remit whatever the late fee shows in every month return? to revoke my GST Certificate.
If i go with Late Fee that will cost Rs.10k per month and for the total period it may comes around One Lakh. Do i have any option to avoid this huge amount and get the certificate in Active?
11 July 2024
If your GST registration has been cancelled suo-moto (by the tax authorities) and you want to get it reactivated, you generally need to follow these steps:
1. **File Pending Returns:** You must file all pending GST returns from the date of cancellation (April 2019) until the cancellation date. This includes GSTR-3B (for regular taxpayers) and any other applicable returns like GSTR-1 (for outward supplies) and GSTR-9 (annual return).
2. **Pay Outstanding Dues:** Along with filing the returns, you need to pay any outstanding tax dues, including interest and late fees, for the period where returns were not filed.
3. **Request for Revocation:** After filing the pending returns and paying the dues, you can apply for revocation of cancellation through the GST portal. Here’s how you can do it: - Log in to the GST portal and navigate to Services > Registration > Application for Revocation of Cancellation. - Fill out the application form providing the necessary details and submit it electronically.
4. **Verification and Approval:** Once you submit the application, the tax authorities will verify the details and may seek additional information if required. If everything is in order and all dues are paid, they may approve the revocation.
Regarding the late fee:
- The late fee for not filing GST returns on time is Rs. 100 per day per Act (CGST + SGST), subject to a maximum of Rs. 5,000. So, if you haven't filed returns for many months, the late fee can accumulate significantly. - The total late fee amount can indeed become substantial, as you've mentioned.
To mitigate the financial impact of the late fee, you can consider the following options:
- **File Nil Returns:** For months where there were no transactions, you can file nil returns. This will help avoid or reduce the late fee for those months. - **Request Waiver or Reduction:** In some cases, tax authorities may consider waiving or reducing the late fee if it is due to genuine hardship or circumstances beyond your control. You can make a representation to the tax department explaining your situation.
It's important to note that the decision to waive or reduce late fees is at the discretion of the tax authorities and is typically based on the merits of each case.
In conclusion, to revive your GST registration, you must file all pending returns, pay the dues, and apply for revocation through the GST portal. While you cannot entirely avoid the late fees if they are applicable, you can explore options to minimize the impact by filing nil returns and requesting for waiver or reduction if feasible.
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