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Cancellation of gst

02 July 2020

Sir due to unavoidable circumstances I could not file gst returns, now the portal has been shown the cancellation of GST. sir please guide me how to continue the gst .

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2 Replies

CA ABHAY GUPTA (Practice) (3230 Points)
Replied 02 July 2020

If GST Cancelled with in 30 days file revocation. if cancelled before 12th june 2020 then also you can file revocation.

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CA Sunil Kumar (Chartered Accountant) (4519 Points)
Replied 02 July 2020

You can submit an application for revocation of cancellation. But Application for revocation cannot be filed if the registration has been cancelled because of the failure to file returns. Such returns must be furnished first along with payment of all dues amounts of tax, interest & penalty.
procedure to be follow-
A registered person can submit an application for revocation of cancellation, in FORM GST REG-21, if his registration has been cancelled suo moto by the proper officer.

He must submit it within 30 days from the date of service of the cancellation order at the Common Portal.

If the proper officer is satisfied he can revoke the cancellation of registration by an order in FORM GST REG-22 within 30 days from the date of receipt of the application. Reasons for revocation of cancellation of registration must be recorded in writing.