Regarding Revok under GST

[VIRENDER KUMAR]

Sir,

My client failed to file GST Return from Apr. 20 So on Dec. 20 Department Cancelled GST Registration But Now he Deposited All GST till Today But GST Return Filed till Dec 20' After Dec 20 Portal not filed GST Returns So now what is the procedure for GST Return and revokation of this GST No. Please advice

Virender Kumar

9818109055,9311172745

[Shilpi Jain]

If the time limit for revocation of cancellation is over then you could approach officer to check if they can activate the registration since returns are filed upto dec 20.

If that is not possible then you will have to apply for new registration in same PAN and then continue.

[Shilpi Jain]

Under this the issue will be with disclosure of transactions from Jan '21. You could consider making an intimation to department that since registration was canceled and no registration available during the said period taxes are paid in the new registration. This should enable your vendors to take credit.

However your credit for that period could be disputed.

[KASTURI SETHI]

Returns from January,21 onwards cannot be filed until cancellation of registration is revoked. Time period is over. Only new registration is the option. You will have to clear all Govt. dues i.e. interest, late fee etc. otherwise new registration will not be issued on the same PAN.

AI Summary

GST registration revocation options: seek officer reactivation or obtain new registration after clearing dues; returns restricted until revocation.
Cancellation for non filing prevents filing returns after cancellation unless registration is revoked; request officer activation if time permits, otherwise apply for a new registration under the same PAN after clearing outstanding dues including interest and late fees. If taxes for the intervening period are paid under the new registration, notify the department to assist vendor input tax credit, although such credit may be disputed.