Cancellation of Registration

[Sanjay Chakrabarty]

Dear Sir,

My question has 2 parts-

Scenario:-My client has received a show cause notice for cancellation of registration, on grounds of failure to pay beyond 3 months, which was because of unwarranted medical issues and COVID19.He failed to reply, for not being aware of the same, subsequently the filling portal is suspended for Oct 21 period,

Q1-Since the Sep 21 is still active can my client file his Sep 21 returns.

Q2-Second would reply to the notice with last date on 5th Oct 21 be accepted under grievance portal or what is the process of redressal?

Q3.Third is since the notice is served by Asst Comm, does my client require to present his case in physical hearing?

[KASTURI SETHI]

!. NO

2. Yes. You can file reply on common portal system. (Not on grievances redressal portal).

3. Physical presence of your client during personal hearing is not compulsory. You alone can appear/represent before the Adjudicating Authority.

[Shilpi Jain]

You can file your returns upto Sep'21. In case your time for applying for revocation of cancellation of registration exists please apply for the same. if not apply for new registration immediately to enable your client to continue doing the compliances under GST and parallel the process for old reg can continue

[Sanjay Chakrabarty]

Thanks, Sir & Madam for your clarifications, am obliged.

AI Summary

GST registration cancellation: file reply on common portal; physical presence not required; seek revocation or fresh registration.
Replies advise that show cause notice responses must be filed on the GST common portal, physical presence at personal hearings is not compulsory, returns for the last active period may be filed despite suspension for a later period, and where revocation of cancellation is not available a fresh registration should be applied for while pursuing any revocation process in parallel.