What is suo moto cancellation

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I have cancelled the GST in January after that i have not filed any return in GST Search it shows as inactive now i have received a mail that - Intimation of Show Cause Notice for Suo Moto Cancellation - You are directed to appear before the undersigned on 24-09-2018 at 15.00 - i want to know what is Suo Moto Cancellation
there is no transcation from 01.07.2017 to Till Date 
 

Replies (2)

Suo Moto Cancellation of GST Registration means cancellation of registration by GST Officer on its own. There must be a valid reason for initiation of proceeding for Suo moto cancellation as specified under Section 29(2) of the CGST/SGST Act.

Any liabilities prior to the date of suo moto cancellation will have to be paid by the taxpayer, irrespective of the fact that when determination of liabilities are done.

Any liability which is related to that particular GSTIN is required to be paid by the taxpayer. It can be recovered later on even after the cancellation of GSTIN.

Hi,

I received a Suo moto cancellation notice as we have not submitted return from the past 6 months.

now, we have filled return for the last 5 months, will they automatically revoke the cancellation notice or do we have to do anything ?

kindly respond


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