Get to know about the steps of the GST registration process
29 Jul, 2024
The GST registration issued under the GST Act can be revoked for any of the reasons stated. The cancellation can be conducted by a department or by the registered individual, who has the option to revoke their registration.
In the event of the registered person's death, the legal heirs may petition for registration cancellation. If the department cancels the Goods & Service Tax registration, there is an option for reversal of the cancellation of the concerned registration. When a person cancels their registration, they must file a return known as the last return.
Form GST REG-21 must be submitted by a taxpayer whose GST registration has been terminated by the relevant authorities. This application must be filed within thirty days of obtaining notification of the cancellation of the GST registration. It should be noted that an application for revocation can be lodged only if the appropriate authority has cancelled the registration on his own initiative. As a consequence, revocation cannot be invoked when a taxpayer voluntarily cancels the GST Registration.
The reasons for the cancellation of GST Registration are as follows:
The procedure for revocation of cancellation of GST registration involves the following steps:
An approved officer may withdraw a taxpayer's registration if they are not conducting business from the address they indicated when registering for GST.
Even if products or services have yet to be supplied, the firm or individual in issue sends out invoices.
The registrant is so violating anti-profiteering legislation.
It is permitted for those taxpayers whose total taxable worth of supply for the month exceeds 50 lakh to utilise ITC from an electronic credit register to discharge over 99% of their tax burden, provided certain requirements are satisfied.
A taxpayer who fails to file GSTR-3B for more than six months.
If there are any 'Significant Anomalies' in the quantities of incoming supplies documented in GSTR 3B and those stated in GSTR1 ITC, the supplier will be placed on hold.
An authorised person sends a show cause notification in Good & Service Tax Registration REG -17.
If the enrolled individual disagrees, they must react in Gst Registration REG -18 within seven days of receiving the letter.
If the authorised official is happy with the response, he may dismiss the matter by issuing an order on FORM GST REG -20.
If the registered person fails to offer adequate grounds for not having their registration cancelled, the authorised person will make a judgement in FORM GST REG-19.
The decision will be issued within 1 month after the receipt of the show cause answer.
The GST office may reject the application if the competent authorities uncover any contradiction in the request or the accompanying documentation. The official must submit a notification in GST Registration REG - 23 before rejecting or seeking further information. The application-registered taxpayer must answer Form GST REG - 24 within 7 days of the notice's delivery date. When the officer receives the response within 1 month, the order in Form GST REG - 05 may be issued.
Whether or not the taxpayer files an appeal, if the tax inspector refuses the revocation, the GSTIN status will remain inactive until the rejection procedure is finished.
If the GST registration has been terminated due to any failure to file returns, a request for revocation cannot be filed. However, such returns must be filed first, together with payment of any taxes, interest, and penalties owed. In the event of voluntary Goods & Service Tax registrations, cancellation applications can be lodged just one year following the date of the registration.
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