restoration of the cancelled registration

GSTIN:- 23ACUPV0346A1ZP

Legal Name/ Business Name:- Mukesh Kumar Verma Contractor


Dear Sir, 

                 The GST number of one of my client have been cancelled by the Tax Officer due to non-filing of gst returns since the gst registration from july 2017. Subsequently after receipt of the cancellation order dated 07/06/2018 the client filed all the returns till Oct 2018 as he wanted to file the application for revocation of the cancelled registration , unaware of the fact that it can only be filed within 30 days of the cancellation Order. The input tax credit appearing in the electronic credit ledger of the client is around 2,50,000 rupees. The client have filed the last return i.e for oct 2018 on 05/12/18. As more than 6 months have been elapsed the client is facing difficulties for restoring the cancelled registration. Also the GSTN Portal is still accessible by the client and is allowing the client to file the future returns.

Sir my query is whether the client is required to take a new registration? and if so what will happen to the ITC appearing in the electronic credit ledger?   

Sir I'm writing to you after consulting and taking advices from various tax experts but still i'm unable to reach on any conclusion. 

                  Please resolve the issue as soon as you can so that immediate steps can be taken by the client. I am leaving you my number here for any future reference.  

                   

                                                             Thank You

 

Shailendra Shukla 

Mob. No. :- 7974786600