INACTIVE GSTN- REVOCATION

[Chandra n]

Sir

I want to file my returns from september 2018 but the gstin has been cancelled.helpdesk says file returns to revoke.How to file returns when the gstin number is cancelled.I saw in your query one Mr.ravi had the same problem.How to file returns online when it is inactive.matter most urgent

[KASTURI SETHI]

What is the date of cancellation of registration ? A period of 30 days is allowed for filing application revocation of cancellation of registration certificate. Have you applied for revocation within stipulated period ? What I think you could file returns and deposit Govt. dues, if, any within that period of 30 days. See Rule 23 of CGST Rules, 2017 and also read Board's Flyer No.2 dated 1.1.18 appended below:-

Cancellation of Registration in GST

 

[DR.MARIAPPAN GOVINDARAJAN]

Sethi Sir gave a splendid and elaborate reply to the querist.

[Chandra n]

Going to the dashboard to file my returns for september 2018 there is no september month in the droplist to select.The droplist stops with august .The help desk says its a technical problem for the last one week and we have to wait .There is no solution in sight.How to file returns frm september if there is no droplist for that month.

[KASTURI SETHI]

If there is a snag in the functioning of Common Portal System, you are not at fault. You will get further opportunity from the department provided that you should not cross a period of 30 days from the date of cancellation of registration. If your period of 30 days is crossed because of snag in the functioning of Common Portal System, nothing to worry.

AI Summary

Revocation of registration: file pending returns and deposit dues within the prescribed period despite portal technical issues.
A cancelled GST registration may be revived by applying for revocation of cancellation within the prescribed time limit; the registrant should file pending returns and deposit Government dues to enable revocation. If the common portal has technical defects preventing selection of a return period, the registrant is not at fault and the department will afford further opportunity provided the prescribed time limit for seeking revocation is not exceeded.