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Revocation of GST Registration

Suman Shinde (Accountant) (76 Points)

30 October 2019

My GST Registration has been Cancelled.if I had to turn on it again what good reason would there be..

please Clarify it...

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4 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 30 October 2019

Why registration has been cancelled ?. What is the reason .

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Deepak Gupta (CA Student) (15922 Points)
Replied 30 October 2019

Please mention the reason for cancellation...

Sorry for the repetition... already asked by other member above... didn't refresh the page before posting...

Suman Shinde (Accountant) (76 Points)
Replied 30 October 2019

Since my GST Returns are not filling..

Deepak Gupta (CA Student) (15922 Points)
Replied 30 October 2019

Since your registration has been cancelled due to pending returns, you can only apply for revocation after filing the pending returns.

First proviso to Rule 23(1), “Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.”

Specimen for reply in revocation application:

Dear Sir,

Our registration was cancelled vide ‘Order for Cancellation of Registration, Reference Number: _______________, dated _________’ due to non-filing of returns for a continuous period of 6 months.

Due to shortage of working capital we were not able to file the returns within the prescribed due date. Please pardon us for this non-compliance of law. Before filing this revocation application we have filed the pending returns up to the month of _________.

We are willing to continue the business. Kindly accept our revocation request and please restore the GSTIN of our firm ____________.

Thanking you,

Yours Sincerely
______________