March 19 Month we have Purchased from Bangalore And also claim the ITC but Supplier not filed the Return and cancelled that registration.so I need to know two things
1.we are Rejected the some Goods so we want sent Return back to him.
how can we make the invoice tohim Urp or Registered person Under
2.so many times told they are not filed the Returns so how can we repay the Tax amount
1. You cannot, because URD cannot supply goods Interstate.
2. As per Circular 95/14/2019, Cannot grant registration on same PAN whose GSTN being cancelled due Non filing of Return .
so can only get Registration on New Pan
& As per RoD 5/2019 CT issued on 23/4/2019 2 , whose Registration being cancelled before 31/3/2019 & could not able to file Revocation , can apply for the same before 22/7/2019
So in my view you cannot file Revocation as of today .
CAclubindia
