GST REG-31 ISSUED

[KERAGODEGOPALARAO ANANTHARAO]

Our client is a partnership firm, developer of plot into sites. Service for development of sites is received by registered person who is contractor. GST registration is obtained and filed the nil return upto November 2021. After that for lack of information filing of GST returns can't be done, and GST REG-31 issued as on 10-08-2022.

The Goa authority of advance ruling (AAR) held that the GST is not payable on sale of Plots in the case of Pradnyasheel Jumle and Sarita S. Gadgil held that the principal transaction is the sale of land, the ownership is passing from current owner of the plot of land to the buyer who will become owner of subdivided plot only.

In this regard I need guidance for whether let the department make Suo Moto cancellation or shall I file the clarification by mentioning Advance Ruling of Goa authority requesting for cancellation of registration, shall I need to file the GST returns till date or not.

Kindly guide me.

Yours Faithfully,

K G Anantha Rao.

[Ravinesh Sinha]

on portal u file an application for revocation of cancellation of registration with reason of non filing .

AI Summary

GST registration cancellation: advise to seek revocation citing non filing and relevant AAR precedent rather than await suo moto action. A partnership developer obtained GST registration, filed nil returns until November 2021, then stopped filing and received REG-31 cancellation on 10-08-2022. The firm cites a Goa Advance Ruling that held GST not payable on sale of plots where ownership transfers. The recorded advice is to file an application for revocation of the cancellation citing non-filing as the reason, while the AAR precedent bears on tax characterisation.