QUESTION
What to do, if GSTIN cancelled by concerned Authority for non-filling of returns, if time limit of filling application for revocation of GSTIN & filling of appeal before Commissioner (Three Months) and addition time of one month also lapsed ? What to do, to activate GSTIN in such case ?
ANSWER
Facts of the case:
What to do, if GSTIN cancelled by concerned Authority for non-filling of
returns, if time limit of filling application for revocation of GSTIN & filling
of appeal before Commissioner (Three Months) and addition time of one month also
lapsed ? What to do, to activate GSTIN in such case ?
Law Applicable: Extensions for due date of filing application for
Revocation of Registration has been issued as follows:
Portal Related Updates 31/05/2021
The timeline for filing of the 'Application for Revocation of Cancellation' for
those applicants, for whom the due date of filing such application was falling
between 15 April to 29th June, 2021, has been extended up to 30th June, 2021.
Further Standard Operating Procedure (SOP) for implementation of the provision
of extension of time limit to apply for revocation of cancellation of
registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST
Rules, 2017 has been issued vide Circular No. 148/04/2021-GST. The same is
enclosed herewith.
Reply: If Your case falls in any of the above cases then apply for
revocation within the extended time limit.
If this is not the case then there may be two possibilities:
1. Either there is no transaction or sale during the period of registration,
therefore you have not filed returns and accordingly registration has been
cancelled by the Department, then you can apply for fresh Registration.
2. However if there are supplies during the period of Registration and you have
not filed returns thereby not depositing the tax, in this case recipient will
not be able to take credit and this will be the case of litigation and reply for
the same will depend upon the wordings of SCN or letter to be issued.
(Reply dt. 08/06/2021)