TaxTMI 
TaxTMI 
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.
Can a Cancelled Taxpayer take the benefit of Amnesty Scheme of GSTR-9
23 Aug 2023 
6 Replies 
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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. (AI Summary)
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. (AI Summary)