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Gst payment after surrendrer of gst

siva andhavarapu (ca final) (388 Points)

23 June 2018

HAI

ONE OF MY FRIEND SURRENDERED HIS GST.LATER ON AGAIN HE COLLECTED GST.SO NOW HE WANT TO PAY THAT GST AMOUNT.SO HOW TO PAY THAT.IS THEIR ANY SPECIFIC PROCEDURE

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10 Replies

Rizwan (GST Practitioner) (178 Points)
Replied 23 June 2018

plz clarify surrendered means what ?

is he applied for cancellation GSTIN ?

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siva andhavarapu (ca final) (388 Points)
Replied 23 June 2018

YES SIR.HE ALREADY CANCELLED HIS GST

Rizwan (GST Practitioner) (178 Points)
Replied 23 June 2018

If he cancelled gst certificate it means all liabilities and itc are cleared till cancellation date. because gst cancellation is not approved if any liability or returns pending to furnished.

what is collected gst again ?

If you want to say registered under gst again, so gst returns to be file from date of fresh registration.

R. B. Yadav (CMA, LLB) (Tax Consultant) (590 Points)
Replied 23 June 2018

You cant collect GST after making the applicaiton for surrender of GST, because in application assessee mention the date of clolsing of business acctivity.

If your application has not been approve till date, it means your account is still activated. if this is the case, you may pay the liability and file the return, but in this case, your application for surrender will be liable for rejection.

Thanks.

Rizwan (GST Practitioner) (178 Points)
Replied 23 June 2018

yes agree with mr. yadav, hope your doubts are clear now....

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siva andhavarapu (ca final) (388 Points)
Replied 23 June 2018

SIR

THE ISSUE IS RE-REGISTRATION WAS DONE AFTER 6MONTHS FROM DATE OF CANCELLATION OF GST.BUT IN BETWEEN THIS 6MONTHS ALSO HE COLLECTED GST FROM CLIENTS(WITH OLD GST NUMBER).SO HOW HE CAN REMIT THE AMOUNT COLLECTED IN THESE 6MONTHS?