Quick Answer: Can A Cancelled GST Be Reinstated?

What is suo moto cancellation?

Suo moto cancellation of registration is an action taken against the taxpayer to cancel his registration under Goods and Services act by the tax officials under various circumstances as specified under section 29 of the CGST Act and Rule 22 of the CGST Rules..

What is suo moto cancellation of GST registration?

If GST Registration of any dealer is cancelled Suo Moto by GST Officer then Section 30 of CGST Act 2017 read with rule 23 of CGST Rules 2017 gives an opportunity to GST dealer to apply for revocation of his cancelled GST within 30 days from the date of service of the cancellation order, after rectifying the error/ …

How do I file my Gstr 10 after cancellation?

A taxable person whose GST registration is cancelled or surrendered has to file a return in Form GSTR-10 called as Final Return….Steps to file GSTR 10Access the www.gst.gov.in URL. … Login to the GST Portal with valid credentials.Click the Services > Returns > Final Return command.

Can GST penalty be waived?

The government, on recommendations of the Goods and Services Tax Council, has decided complete penalty waive off of Rs. … The notification stated that ‘Late fee for all who could not file GSTR-3B for month of July has been waived off but interest as stated would remain applicable.

How do I apply for revocation of Cancelled registration?

Any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the FORM GST REG-21 within thirty days from the date of service of the cancellation order at the common portal.

What happens if Gstin is Cancelled?

Procedure. A registered person can submit an application for revocation of cancellation, in FORM GST REG-21, if his registration has been cancelled suo moto by the proper officer.

Is it compulsory to file GST return?

Return filing is mandatory under GST. Even if there is no transaction, you must file a Nil return. You cannot file a return if you do not file previous month/quarter’s return. Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty.

Can I deregister for GST?

The GST registration can be canceled for a business either by your accountant or tax agent or, if you want to save on accounting costs and are the person authorised to update details on the business, you can do it by phoning the ATO on 13 92 26.

How do I reactivate a Cancelled GST account?

Ans: Application for revocation of cancelled registration can be accessed within 30 days, from issuance of the Cancellation Order on the GST Portal, after logging in. The path is Services > Registration > Application for Revocation of Cancelled Registration.

Why GST registration is Cancelled?

The registration granted under GST can be cancelled for specified reasons. The cancellation can either be initiated by the department or the registered person or the legal heirs in case of death of registered person. … In this article, we will discuss about the process of cancellation & revocation of GST Registration.

How do I submit clarification for suo moto cancellation?

Ans: Navigate to Services > Registration> Application for Filing Clarifications to reply to the Show Cause Notice regarding Suo Moto Cancellation of Registration.

What is suo moto cognizance?

A Suo Moto cognizance is a Latin term which means an action taken by a government agency, court or other central authority on their own apprehension.

What is a suo moto notice?

In law, sua sponte (Latin: “of his, her, its or their own accord”) or suo motu (“on its own motion”) describes an act of authority taken without formal prompting from another party. The term is usually applied to actions by a judge taken without a prior motion or request from the parties.

Can we file GST return after cancellation?

A taxable person whose GST registration is cancelled or surrendered has to file a return in the form of GSTR-10. This return is called as final return.

What if GST NO is Cancelled?

When GST Registration has been cancelled by GST Officer in response to the application filed by a registered person, and the registered person wants to start its GST Registration again, then he has to apply for fresh GST Registration.

How do I know if my GST registration is Cancelled?

How to check GST Registration Status – GST Application ARN StatusStep 1 – Go to GST Portal.Step 2 – Go to ‘Services’ > ‘Registration’ > ‘Track Application Status’.Step 3 – Enter the ARN received by you on submitting GST Registration Application, Also enter the Captcha code and click on SEARCH.

What is the penalty for not filing Gstr 10 on time?

Regarding Late fee applicable on FORM GSTR-10, Section 47(1) of the CGST Act states that if a registered person fails to file the required time in the prescribed due time then the person has to pay a late fee of ₹ 100 for each day such failure continues.