REGARDING REVOCATION OF CANCELLED GST NO

[Guest]

DEAR SIR MY GST NO HAS BEEN CANCELLED DUE TO NON FILLING OF RETURNS TIMELY AND OFFICER SEND CANCELLATION ORDER ON 4/3/2018 TO SUBMISSION OF SHOW CAUSE NOTICE BUT WE COULD NOT SUBMIT ANSWAR AND OFFICER HAS CANCENLLED MY GST NO ON 17/3/2018 DUE TO MY OLD ACCOUNTENT HAS FEEDED HIS OWN MOBILE NO AND EMAIL ID SO THAT I WAS NOT AWARE FROM ANY TYPE OF NOTICE AND TIME LIMIT.

AND NOW I HAVE COMPLETED MY ALL THE GSTR3B RETURNS TILL MAY 2018 CLOSING AND COMPLETED MY GSTR1 RETURNS TILL MARCH 18 CLOSING ON 16/6/2018 WITH ALL THE PENALTIES AND LATE FEES NOW WHAT SHOLD I DO FOR REACTIVATION OF MY GST NUMBER BECAUSE GST COMMON PORTAL NOT ALLOWING ME TO PROCESS THE REVOCATION OF CANCELLED GST NO APPLICATION ONLINE ERROR COMING ACCESS DENIED THAN HOW I WILL GET ARN NUMBER FOR REACTIVATION OF MY GST NUMBER BECAUSE TIME LIMIT OF 30 DAYS FOR REVOCATION APPLICATION PERIOD HAS BEEN ALREADY CROSSED. SO KINDLY SUGGEST ME ANY PROPER PROCESS I DONT WANT NEW GST NUMBER HOW I CAN ACTIVATE MY OLD GST NUMBER.

[KASTURI SETHI]

The following is the extract of CBEC Flyer No. 2, dated 1-1-2018

ii. However, if the registration has been cancelled for failure to furnish returns, application for revocation shall be filed, only after such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.

I am of the view that this flyer comes to your rescue despite crossing a period of 30 days from the date of cancellation. You must apply for revocation of cancellation of registration. Hope your problem will be solved.

[Guest]

DEAR SIR WHERE I HAVE TO FILE REVOCATION APPLICATION BECAUSE ONLINE REVOCATION APPLICATION OPTION IS NOT AVAILEBLE FOR US AND LOCAL OFFICER DONT HAVE IDEA FOR REACTIVATION OF CANCELLED GST NUMBER WITHOUT ARN NUMBER IF NOT GENERETED BY GST ONLINE PORTAL AND GST PORTAL SHOWING ACCESS DENIED

[KASTURI SETHI]

Better option is that the jurisdictional GST Officer should talk to Redressal Grievance Cell to solve the problem.

[YAGAY andSUN]

The department has issued circular for making changes in E-MAIL ID and Mobile number with the help of jurisdictional commissioner in this regard.

[YAGAY andSUN]

23. Revocation of cancellation of registration.-

(1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.

(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.

(b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant.

(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG–23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.

(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.

[Ganeshan Kalyani]

You must approach GST office to seek support. They have the authority to revoke the number. talk to GST helpdesk for solution.

[RAVI GOLA]

REGARDING REVOCATION OF CANCELLED GST NO

DEAR SIR MY GST NO HAS BEEN CANCELLED DUE TO NON FILLING OF RETURNS TIMELY AND OFFICER SEND CANCELLATION ORDER ON 4/3/2018 TO SUBMISSION OF SHOW CAUSE NOTICE BUT WE COULD NOT SUBMIT ANSWAR AND OFFICER HAS CANCENLLED MY GST NO ON 17/3/2018 DUE TO MY OLD ACCOUNTENT HAS FEEDED HIS OWN MOBILE NO AND EMAIL ID SO THAT I WAS NOT AWARE FROM ANY TYPE OF NOTICE AND TIME LIMIT. AND NOW I HAVE COMPLETED MY ALL THE GSTR3B RETURNS TILL MAY 2018 CLOSING AND COMPLETED MY GSTR1 RETURNS TILL MARCH 18 CLOSING ON 16/6/2018 WITH ALL THE PENALTIES AND LATE FEES NOW WHAT SHOLD I DO FOR REACTIVATION OF MY GST NUMBER BECAUSE GST COMMON PORTAL NOT ALLOWING ME TO PROCESS THE REVOCATION OF CANCELLED GST NO APPLICATION ONLINE ERROR COMING ACCESS DENIED THAN HOW I WILL GET ARN NUMBER FOR REACTIVATION OF MY GST NUMBER BECAUSE TIME LIMIT OF 30 DAYS FOR REVOCATION APPLICATION PERIOD HAS BEEN ALREADY CROSSED. SO KINDLY SUGGEST ME ANY PROPER PROCESS I DONT WANT NEW GST NUMBER HOW I CAN ACTIVATE MY OLD GST NUMBER.

[KASTURI SETHI]

Dear Ravi, I am of the view that only jurisdictional GST Officer (Range Officer or Divisional Officer) can help you to come out of this whirlpool after discussion with Grievance Redressal Cell. If jurisdictional GST Officer cannot, then filing an Appeal with the Commissioner (Appeals) is the last resort. Grievance Redressal Cell wants order in writing from the department to cancel revocation of registration on Common Portal System.

[Chandra n]

Can i know how did u file returns when yr gstin was inactive.Is there some kind of form to fill in.I cannot file returns because my gstin is inactive frm january 2019.

[Chandra n]

ty for the reply mr.sethi.the order for cancellation is 21.1.2019 but effective from 1.8.2018. We have filed returns for august 2018 .Yet to file for the rest of the months., revocation could not be filed because the gstin is inactive.our cto asked us for arn number which we cannot get because the application for registration for revocation itself is inactive for us.It says file your returns until january 2019 and apply for revocation.Now i want to know how to file gstr-1 and gstr-3b without activation of the gstin number.kindly tell me by which method we can file our returns and then go for revocation.

[KASTURI SETHI]

Dear Sh.Chandra N,

You can file application for revocation of cancellation of registration by 19.2.2019. Your GSTIN should remain active at least for 30 days for deposit of Govt. dues and filing returns. Now you may lodge complaint with Grievances Redressal Cell immediately for making GSTIN active for 30 days to file GST returns. After lodging complaint, you should talk to the concerned official Grievances Cell. I hope your problem will be solved as the period of 30 days has not elapsed.

AI Summary

GST Number Canceled for Late Returns; User Misses Revocation Deadline Due to Incorrect Contact Details A user faced the cancellation of their GST number due to untimely filing of returns and lack of awareness of the cancellation notice, as their accountant had used incorrect contact details. Despite completing the required returns and paying penalties, they couldn't apply for revocation online due to a missed deadline. Respondents advised contacting the jurisdictional GST officer or the Grievance Redressal Cell for assistance. They suggested filing a revocation application in person or through a facilitation center and emphasized that the GST officer could help if the online portal access was denied. The discussion also covered procedural aspects of revocation and filing returns for inactive GST numbers.