Regarding GST Revoke

[VIRENDER KUMAR]

Sir/Madam,

My client has not filed GST Return from Apr, 20 so his Registration Cancelled now on Jun 21 he filed till Sep. 20 Balance GST Return now he want to filed if any interest and penality will be charged and if charged then how it calculate and what is the procedure for revoke Please reply

[KASTURI SETHI]

First deposit due GST along with interest and thereafter apply for revocation of cancelled registration in Form REG-21 on common portal system. Regarding late fee, common portal system will compute.

[KASTURI SETHI]

Last date for filing application for revocation of cancelled registration is 30.9.21.Notification No.34/21-CT dated 29.8.21 refers.

AI Summary

GST registration revocation requires payment of due tax with interest before filing Form REG-21; portal computes late fee.
The taxpayer must deposit outstanding GST with interest before applying for revocation; the common portal computes late fee. After payment, submit the revocation application in Form REG-21 on the common portal. A prescribed filing deadline for the revocation application is indicated in the referenced notification.