GST No back after Timeline for Revocation of Cancellation has passed

Get your GSTIN back even after the Timeline for Revocation of Cancellation has passed

We’ve recently seen a number of examples where the GSTIN has been revoked by the Department due to non-filing of returns. Following the cancellation, every business has three months from the date of the cancellation to file an appeal against the Order of Cancellation, plus a one-month grace period.

What if, though, all of the deadlines have passed and you’re seeking for a way to reclaim your GSTIN?

This post goes over the various scenarios and techniques you can use to reclaim your GSTIN.

First, let’s look at the deadlines:

1. You can have the Department’s cancellation revoked within 30 days following the order’s service by filling out the objections mentioned by the Dept in form REG 21.
2. You have between 31 and 60 days to send an email or letter to the Deputy Commissioner / Joint Commissioner to have the cancellation reversed, along with a convincing cause for non-compliance and supporting documentation.
3. You have 61 to 90 days to write to the Commissioner to have the cancellation overturned, following the same procedure as in paragraph 2.

Even after the 90-day time has expired, you have a one-month period to file an appeal with the Commissioner (Appeal) with a condonation letter. there are chances that the Dept will revoke cancellation

But what if the period of condonation period has expired?

Let’s have a look at the law and a recent update from the Department before I discuss the best options to take. Extensions for the due date of filing an application for Revocation of Registration have been provided as follows:

Portal Related Updates 31/05/2021

The deadline for filing a ‘Application for Revocation of Cancellation’ for applicants whose due date fell between 15 April and 29 June 2021 has been extended to 30 June 2021.

SOP

Additional Standard Operating Procedure (SOP) for implementing the provision extending the time limit for applying for reversal of cancellation of registration u/s 30 of the CGST Act, 2017 & Rule 23 of the CGST Rules, 2017 has been issued vide Circular No. 148/04/2021-GST.

What should you do?

Following the cancellation of a business’s GSTIN, there are two possibilities:

1. The Department has terminated the registration since no transactions or sales have occurred during a certain time period. You can apply for a Fresh registration if you fall into this group.
2. However, if supplies were present during the registration period and you did not file returns, the Department will cancel your registration. The beneficiary will not be able to claim credit for the tax amounts paid in this instance of cancellation. If all of the deadlines in such a matter have passed, the sole alternative is to file a Writ Petition with the Honourable High Court. The wordings & case will depend on the wording of the SCN Notice that was issued for your Business.

Contact us if you’re having problems with GST or have unanswered issues. We’ll work with you to create a streamlined GST system that not only works automatically but also supports other aspects of your business!

Indirect Tax Updates:

• GST department has allowed businesses whose GST registration has been cancelled due to non-filing of tax returns to apply for its revocation by July 22, provided they file their pending returns and pay due taxes for those entities for whom cancellation order has been passed up to March 31, 2019