What Happens If GST Registration Is Cancelled?

Can a Cancelled GST be reinstated?

When GST Registration has been cancelled by GST Officer in response to the application filed by a registered person, and the registered person wants to start its GST Registration again, then he has to apply for fresh GST Registration..

What is the maximum penalty for GST?

25,000 rupeesA penalty of up to 25,000 rupees applies to any offense of the GST law that lacks a specifically prescribed penalty [Sec 125]. Compared to earlier tax laws (i.e., Excise Duty, Service Tax, VAT), the GST tax regime contains a substantial increase in the maximum penalty levied.

What is suo moto cancellation?

Suo Moto Cancellation of GST Registration means cancellation of registration by GST Officer on its own. … Any liabilities prior to the date of suo moto cancellation will have to be paid by the taxpayer, irrespective of the fact that when determination of liabilities are done.

How do I appeal in revoke of Cancelled GST?

Step 1: Log in to the GST portal. Navigate to Services > My Applications. Step 2:Select ‘Appeal to Appellate Authority’ as the application type from the drop-down list. Click on the ‘NEW APPLICATION’ button.

Why GST registration is Cancelled?

The registration granted under GST can be cancelled for specified reasons. The cancellation can either be initiated by the department or the registered person or the legal heirs in case of death of registered person. … In this article, we will discuss about the process of cancellation & revocation of GST Registration.

What happens if my GST number is Cancelled?

Procedure. A registered person can submit an application for revocation of cancellation, in FORM GST REG-21, if his registration has been cancelled suo moto by the proper officer.

Can you go to jail for not paying GST?

An offender has to pay a penalty amount of tax evaded/short deducted etc., i.e., 100% penalty, subject to a minimum of Rs. 10,000. Cases of fraud also face penalties, prosecution, and arrest.

How can I get GST cancellation?

The registration granted under GST can be cancelled for specified reasons. The cancellation can either be initiated by the department on their own motion or the registered person can apply for cancellation of their registration. In case of death of registered person, the legal heirs can apply for cancellation.

What is the penalty for GST?

GST Penalties under the GST ActType of GST OffenceApplicable GST Penalty AmountDelayed filing of GST ReturnsRs. 200 per day (Rs. 100 per day under CGST and an additional Rs. 100 per day under SGST) up to a maximum of Rs. 5000. Late fee not applicable to IGST unpaid by delayed filing7 more rows•Apr 15, 2020

How do I revive a Cancelled GST number?

Online Revocation Procedure In the GST Dashboard, select services, under services select registration and further under registration select application for revocation of cancelled registration option. Select the option of applying for revocation of cancelled registration.

Can I activate a Cancelled GST registration after 30 days?

As you can see in the above given article that revocation of canceled GST registration can be done only within 30 days of service of the order of cancellation otherwise you will not be able to revoke your canceled GST registration and it can only revoke when cancellation is done by the GST authority otherwise it will …

What if GST return not filed for 6 months?

According to sources, PK Dash, Chairman, CBIC, expressed his displeasure in the progress of cancellation of registration of non-filers who have not filed GSTR 3B (showing tax payments) returns for six or more than six return periods and are liable to action under GST law.

How do I re register GST after cancellation?

In case of cancellation imposed by an authorised officer, the given taxpayer can apply revocation of cancellation within thirty days from the date of the cancellation order. Process: A registered person submits an application for revocation of cancellation through FORM GST REG-21 on the GST portal.

How do I file my Gstr 10 after cancellation?

A taxable person whose GST registration is cancelled or surrendered has to file a return in Form GSTR-10 called as Final Return….Steps to file GSTR 10Access the www.gst.gov.in URL. … Login to the GST Portal with valid credentials.Click the Services > Returns > Final Return command.

Can I deregister for GST?

We will usually cancel your GST registration from the date you choose; however you can’t: cancel your registration retrospectively if you were still operating on a GST-registered basis after the date you chose. choose a cancellation date and then continue to operate on a GST-registered basis after that date.