REvocation

[VIGNESH]

sir we have applied for Revocation of GST registration on 28.09.2021 and paid all pending taxes but we have received a notice to pay interest and we have missed to check mail now, now the officer is given us reply that revocation is rejected for non payment of interest within due time, what to be done sir? kindly help

[Shilpi Jain]

Have u filed all your returns? Was the registration canceled or for non filing of returns?

[KASTURI SETHI]

Only filing an appeal is the recourse. Interest can be deposited even now. In order to be eligible for revocation of cancelled registration, all Govt. dues were to be deposited first. All Govt. dues include tax, interest, late fee , penalty pertaining to the returns not filed. Refer to the proviso to Rule 23 (1) of CGST Rules.

AI Summary

Revocation of GST registration requires deposit of all government dues including interest, late fee and penalty; appeal available.
Revocation of GST registration is contingent on prior payment of all government dues-tax, interest, late fee and penalty-relating to outstanding returns; eligibility for revocation requires those dues be deposited first. If revocation is rejected for non-payment after a notice, the applicant may still deposit outstanding interest and other dues and pursue an appeal as the available recourse to challenge the rejection.