The Ministry of finance of the Indian government has passed one announcement. This is regarding the revocation of the cancellation of GST registration. Let us understand in detail regarding the one time chance for revocation of cancellation of GST registration.
Guidelines for Cancellation of GST registration
As per the subsection (2) of section 29 of the Central Goods and Services Tax Act 2017, the following guidelines should be followed for cancellation of GST registration-
- An enrolled person has violated such provisions of the Act or the rules established thereunder as may be designated, or
- A person who can go for GST cancellation, who is paying tax under section 10 of the act not provided returns for 3 consecutive tax periods, or
- Any registered person, other than a person mentioned in clause b, has not provided returns for a constant period of 6 months, or
- Any person who has taken spontaneous registration under sub-section(3) of section 25 has not initiated business within six months from the date of enrollment, or GST Registration has been gained through fraud or any misstatement.
- However, the proper officer shall not decline the registration without giving the person a chance of being heard.
Method for revocation of GST restoration
For revocation of cancellation of GST registration, the proper officer should provide service of notice in the following manner-
- Sending communication to a person and email address provided at the time of registration, or making it possible on the common portal.
- Moreover, the application for GST restoration should be filed within 30 days from the date of service of the GST cancellation order.
- Apart from that, to cancel the GST registration, proper officers may find some complications in the process.
Last Dates for revocation of GST cancellation
Here’s the last date for filing the application for GST restoration:
- For all cases under the above-mentioned guidelines 2 and 3: 31st August 2020.
- This date is for those taxpayers to whom the GST cancellation order till 12th June 2020.
With this, the government has cleared all the uncertainties regarding the restoration of GST registration.
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