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GST Act is introduced on 1 July 2017, but after lapse a long period of time still many GST Registered dealers are still not fully aware about the GST Provisions. Due to lack of knowledge and guidance, small GST Registered dealers faces much harshness from GST Department like Suo Motto cancellation of GST Registration, levy of penalty due to non maintenance of proper GST Records, non affixing GST Number on Bills/ boards outside the GST Registered business premises etc. GST Council is also aware about these problem faced by small GST Registered persons to some extent. To regularize these Suo Moto cancelled GST Registration, now GST Department has come out with a GST Amnesty scheme.

As per Section 29 of CGST Act, 2017, GST Officer has the power to cancel Suo Moto GST Registration of Registered dealer, if he commits default in Filing of GST Returns. Extract of Section 29 related to this provision is as below. As per Section 29 (2) of CGST Act, 2017

The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,-

(a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or

(b) a person paying tax under section 10 has not furnished 3[the return for a financial year beyond three months from the due date of furnishing the said return]​; or

(c) any registered person, other than a person specified in clause (b), has not furnished returns for a 4[such continuous tax period as may be prescribed]; or

(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or

(e) registration has been obtained by means of fraud, willful misstatement or suppression of facts:

Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard:

1[Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.]

CBDT has issued notification number 03/2023 – Central Tax Dated 31 March 2023, gives an opportunity to Suo Moto Cancelled GST registered dealers, if there GST registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act on or before the 31st day of December, 2022  (i.e due to Non filing of GST Returns) and  who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30 of the said Act.

GST Registration

If a dealer wants to revocate there Suo Moto Cancelled GST Registration, then they have to apply for revocation of cancellation of such registration upto the 30th day of June, 2023. Before filing Revocation request, the dealer has to file all pending GST Returns and along with all due taxes, interest and penalty (if any). If you file revocation request within specified time period then your GST Registration will be activated by GST Department.

Now question arises, if GST Registration has been Suo Moto Cancelled by GST Officer and dealer does not want to  activate his GST Registration, then they may file GSTR-10 before 30/06/2023 with a late fee of Rs.1000/- only instead of earlier Rs.10000/-

Author’s Remark – Many dealers are not able to file GST Revocation request due to time limit of 30 days. This is golden opportunity for them. They may file their returns within specified time period and save their GST Registration, GST Credits Etc.


Disclaimer: This article is for the purpose of information and shall not be treated as solicitation in any manner and for any other purpose whatsoever. It shall not be used as legal opinion and not to be used for rendering any professional advice. This article is written on the basis of author’s personal experience and provision applicable as on date of writing of this article. Adequate attention has been given to avoid any clerical/arithmetical error, however; if it still persists kindly intimate us to avoid such error for the benefits of others readers. The Author “CA. Shiv Kumar Sharma” can be reached at mail –shivsharma786@gmail.com and Mobile/Whatsapp–9911303737


Author Bio

My Self CA. Shiv Kumar Sharma. I am a member of "The Institute of Chartered Accountants of India" since 2012. Currently, I am in Practice and dealing in Direct and Indirect taxation along with ROC Compliances. I am writing Articles for Taxguru.in, casansaar.com and in the expert panel of ca View Full Profile

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July 2024