GST Registration revocation

[Mohideen A]

Hi All,

Would request your in sights in the below challenge

A registered entity’s GSTIN got suspended due to non-filing of returns and the time limit to revoke the same had lapsed (90 days), this was due to cash crunch faced by the registered person in discharging the tax liability to the exchequer.

Further when we were trying to revoke the suspension post the time lines the facility was disabled, since our business had retrieved now and the sustainability is guaranteed we wish to take fresh GSTIN since the earlier one got suspended and revocation isn’t feasible currently.

While making the fresh GST application PAN validation will re-instate the existence of GST and suspension of the same. Is there any other route to revoke the GSTIN which got suspended since taking fresh GSTIN and the proximity of its approval is remote.

AI Summary

Entity Faces GSTIN Suspension Issues; Options Include Appeal, High Court Relief, or Portal Use for Revocation A registered entity's GSTIN was suspended due to non-filing of returns, and the time to revoke it had lapsed. The entity faced a cash crunch, preventing timely tax payments. With business recovery, they sought to obtain a new GSTIN but faced complications due to existing suspension. Contributors suggested options like filing an appeal within an extended timeframe, approaching the high court for relief, or utilizing new GST portal facilities to revoke the suspension by filing pending returns and paying dues. It was noted that applying for a new GSTIN is not feasible while the existing one is suspended.