Can a Cancelled Taxpayer take the benefit of Amnesty Scheme of GSTR-9

[Manpreet Gulati]

Dear All,

The taxpayer had cancelled his GST registration suo moto in May-2018, however forgot to file GSTR-9 /9C and GSTR-10.

Can he take the Amnesty Scheme Benefit of Notification 7/2023 for GSTR-9 being a cancelled taxpayer.

[Padmanathan KV]

In my opinion yes, benefit of both amnesty under Notification No.7/2018 and 8/2018.

It is interesting to note that Notification No. 7/2023 dtd 31-03-2023 and Notification 8/2023 states "registered person".

As per section 2(94) “registered person” means a person who is registered under section 25 but does not include a person having a Unique Identity Number;

As on date, the taxpayer is not a "registered person" since his registration is suo moto cancelled.

Hence, a view is possible that only those persons who are 'registered person' are eligible for benefit of amnesty under Notification No.7/2023 & 8/2023. However, with respect to Notification No 8/2023 in every case the person filing GSTR-10 would have already cancelled their registration as only then GSTR-10 will be enabled. So it would be absurd to interpret "registered person" in Notification No 8/2023.

Hence extending the logic to both Notifications, it would be safe to interpret that the benefit of both notification will be available to those whose registration is cancelled.

Experts pls correct me in case i am missing something.

[KASTURI SETHI]

Sh.Kamal Arora Ji,

(i) When did you file GSTR-9, 9C and GSTR-10 ? Dates required.

(ii) What is the date of application for cancellation of registration ?

(iii) What is the effective date of cancellation of registration ?

(iv) What is the date of Order for cancellation of registration ?

(v) Date of uploading on the Common Portal System ?

[Manpreet Gulati]

Sh. Kasturi Ji,

Greetings...

Details are as follows :

i) When did you file GSTR9, 9C and GSTR-10 ? Dates required. - pending as on date

(ii) What is the date of application for cancellation of registration ? - 17.04.2018

(iii) What is the effective date of cancellation of registration ? -03.05.2018

(iv) What is the date of Order for cancellation of registration ? - 03.05.2018

(v) Date of uploading on the Common Portal System ? 17.04.2018

[KASTURI SETHI]

The wording, 'cancelled registration' is not a stumbling block in availing Amnesty Scheme in this scenario.

(i) The tax payer was having valid registration during 2017-18 and 18-19 (up to May, 2018.) The tax payer does not fall in the category of 'unregistered person' during the period 2017 -18 for which annual return can be filed on or before 31.8.2023.

Hence eligible to avail the benefit of Amnesty Scheme.

[GUNASEKARAN K]

The GST Amnesty Scheme for GSTR 4, GSTR-9 and GSTR-10 for non-filers has been extended by the Central Board of Indirect Taxes and Customs (CBIC). According to the announcement, the form submission deadline of 30 June 2023 has been changed to 31 August 2023.

Accordingly “Registered person whose registration was canceled on or before 31.12.2022 on account of non filing of returns who-

a) Failed to apply for revocation within specified time period or

b) Whose appeal against order of cancellation of registration or the order rejecting application for revocation of cancellation of registration has been rejected on the ground of failure to adhere to the prescribed time limit.

Can apply for revocation of cancellation on or before August 31, 2023. After furnishing all returns, due up to the effective date of cancellation of registration, along with payment of tax with interest, penalty and late fees in respect of such returns.

[Manpreet Gulati]

Very well noted Sir.

Thankyou Padmanathan Kollengode, Kasturi Sethi Ji and Gunasekaran K

AI Summary

Amnesty scheme eligibility: cancelled GST registrants may seek relief by filing pending annual and final returns and applying for revocation. Notifications 7/2023 and 8/2023 refer to eligibility by reference to a registered person, creating a literal exclusion concern for those whose GST registration was already cancelled. Practical interpretation, and the nature of GSTR 10, support applying the amnesty to cancelled registrants who were validly registered during the relevant period. Taxpayers whose registration was cancelled for non filing may apply for revocation within the extended window and must furnish all returns due up to the effective date of cancellation with payment of tax, interest, penalty and late fees to avail the amnesty.