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GST registration number automatically cancelled

21 October 2018

if assessee has not filled any return as no turnover is during the 01-07-2017 to 31-03-2018
but due to migration from Vat assesee has taken GST number.
does GST registration number automatically get cancelled

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10 Replies

CA Rakesh Joshi (Chartered Accountant ) (1272 Points)
Replied 21 October 2018

If the GST dealer does not having any turnover in a FY then he has to file a NIL return. Not filing return does not construe that there is no business during a FY.

The cancellation of GST registration is at the discretion of the GST officer.

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Hitesh (Student) (3549 Points)
Replied 21 October 2018

Yes of assessee does not file return for 6 consecutive months (3 periods in case of composition) then GST registration is cancelled

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Vinod Babu (24191 Points)
Replied 21 October 2018

Your registration can also be cancelled by a Proper Officer if he finds certain specified defaults in your registration. But before cancelling your registration, he will give you an opportunity to be heard on the following grounds:

You have contravened prescribed provisions and rules of the Act;

You being a Composition taxpayer failed to furnish returns for three consecutive tax periods;

You being a Normal taxpayer failed to furnish returns for a continuous period of six months;

You had opted for voluntary registration but failed to do business within six months from the date of registration;

You had obtained registration by means of fraud, willful misstatement or suppression of facts.

It is possible to revoke cancellation of GST registration if you act in time. If your registration is cancelled suo-motu by the Proper Officer, you can apply for its revocation by filing Form GST REG 21. You can file this form within 30 days of service of cancellation order, requesting the officer for revoking the cancellation ordered by him. However, before applying, you need to clear all the defaults due to which registration was cancelled by the officer like filing all pending returns, making payment of all dues and so on. If satisfied, the proper officer will revoke the cancellation by filing Form GST REG 22.

1 Like

rahul (a) (1620 Points)
Replied 21 October 2018

required to file nil return or claim itc but due to not filling consecutive 6 months

jayesh kathrani (232 Points)
Replied 22 October 2018

dear sir,
we are in composition scheme under gst, our business is fast food and ice Cream parlour
we are not made ice cream only treats ca be supply our local city intra state throw mobile
ordering service company foodpana.

regards
Jayesh kathrani

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Fake Singh (15 Points)
Replied 22 October 2018

A person engaged in supply of ice cream and other eatable ice are not eligible for composition scheme, further under section they have not used term "Solely or Exclusively", so you can not obtained Composition Scheme.