In response to my earlier article on GST Registration Cancellation & Revocation – Process, I have received many Queries related to GST Cancellation and steps to be followed after GST Cancellation. To summaries these queries, now I am writing this article in Question answer format to cover maximum possible question.

Q1- I am small trader and my turnover is below threshold limit, and I want to cancel my GST Registration. Whether, it is possible to surrender my GST Number?

Ans: If your turnover is below threshold limit and you are doing Intra state transaction only, then you have the option to apply for GST Cancellation.

Q2- I have applied for GST Cancellation 6 Months back but still no cancellation order is passed by GST Officer, whether it is mandatory to file Nil GST Return?

Ans: As per law, when you apply for GST Cancellation, you GST Number are suspended and no need to file GST Returns. But, in practical circumstances, it is suggested that, you should file you Nil GST Return till your GST is cancelled because in some cases, it is observed that, cancellation request is not accepted by officer, which may create litigation, when we file again GST Cancellation request.

Q3- Due to some unavoidable reasons, I have not filed my GST Returns for last 7 Months, now I have received show cause notice for Suo-Motto cancellation. What should I do in this situation?

Ans: As per law, if a GST Registered persons defaults in GST Return filing for continuous 6 Months, GST Officer has the power to cancel your GST Number. If you have received notice for Suo- Motto cancellation, then you should file you’re all pending GST Return as soon as possible and respond to Show cause notice online within prescribed time period.

Q4-I have done GST Sale but not filed my GST returns due to which GST Officer has done Suo- Motto cancellation and I have received nil liability GST Cancellation Order. Whether I have any liability towards GST Department for GST Collected from customers prior to GST Cancellation?

Ans: In your case, GST Officer has done Suo-Motto cancellation & passed Cancellation order and raise demand on the basis of information available with him. As you have collected GST from customers, it’s your liability to deposit the same with GST Department. As your GST is cancelled, you should pay your GST liability using GST Form DRC 03 to avoid any further litigation.

Q5- I am GST return defaulter and my GST registration has been suo-motto cancelled by GST Officer but I want to continue my GST Number. What should I do in this situation?

Ans: If your GST Registration has been Suo-Motto cancelled by GST Officer, then you have the option to file GST Revocation request within 30 days from the date of cancellation order.

Q6- I have applied for GST Revocation and my GST Revocation request has been rejected by GST Officer, what I should do in this situation?

Ans: If your GST Revocation request has been rejected by officer, you have to apply for fresh GST Registration.

Q7- My GST Registration has been cancelled 1 year back and during that period I have generated 1 E-Way bill but forgot to show that Invoice in GST Return for that period. Now, I have received demand notice from department related to Tax liability which belongs to that invoice for which E-Way bill is generated which is not shown in GST Return of that period. Now what I should do?

Ans: As you have missed that invoice while filing your GST Return but information is available with department. In this case, you are liable to pay GST Liability.

Q8- My GST Registration has been Suo-Motto cancelled by GST Department. At the time of GST Cancellation, stock in hand is Rs.1,00,000/- on which I have availed GST Input of Rs.5000/-. Whether I have to pay GST on this stock Value?

Ans: Please note that, when GST is cancelled then you have to file GST Final Return within 3 months of GST Cancellation, in which you have to provide detail of Stock in hand and input availed on that and has to pay GST Liability before filing of final return.

This article is for the purpose of information and shall not be treated as a solicitation in any manner and for any other purpose whatsoever. It shall not be used as a legal opinion and not be used for rendering any professional advice. This article is written on the basis of the 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 other readers.

The Author “CA. Shiv Kumar Sharma” can be reached at mail [email protected] and Mobile/Whatsapp – 9911303737/ 9716118384

Author Bio

Qualification: CA in Practice
Company: Shiv Kumar Sharma & Associates
Location: Delhi, Delhi, India
Member Since: 03 Dec 2018 | Total Posts: 76
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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18 Comments

  1. Aditya says:

    I have filled for cancellation of gst, which has got accepted. My GST dues as of today is more than 1 lac, will I have to pay it before filling GSTR-10 within 3months, or can I pay it after 6 months?

  2. Adhir Kumar Srimany says:

    i have made full payment for purchasing a garage from a promoter but they are failing to register it with the court for their personal problem; now i want to surrender the property but they are returning the money less the gst amount. Are they right or wrong?

  3. Rashmi says:

    Hi, i just want to know that is GST registration can be revoked, if I applied for cancellation myself and not a sue motto case.

  4. NAGESH RAJPUT says:

    My GST Registration has been Suo-Motto cancelled by GST Department.But i dint notice and not applied for revocation in 30 day but I filed my futher gst return as it is but now I applied for revocation so my application wil be acceptable or not ?

  5. Balbir Singh says:

    I have applied for cancellation of GSTIN of Dhruv Star Traders Vill KURRA Distt SAS NAGAR Punjab on dt 30 11 2019
    Which approved 3 7 2020 & stand cancelled returns upto date as nil filed

    But now I wish to revive GSTIN please guide me in this regard

  6. Sovan says:

    I have applied for cancellations one year back on 2019 June, till today no steps taken against my application, as from the date I business I am filling nil return, asked tax officer about the issue, they say my ARN not showing to them, even after 1 year they can’t find resolution, can I stop gst filing so that they cancel my registration, and is there will be any chance for penalty, as even for there I won’t made any outward inward,
    Please help, no one helping me..

  7. harish k says:

    A supplier cancelled the GST Registration in september’2019 but collected GST in the December’2019.Supplier urging that has been happened by mistake.Kindly let me know the GST provisions and consequences for collecting GST after Cancellation of GST Registration.

  8. Jaideep says:

    Hello, My GST registration got cancelled since i have not filed returns for 2 years. I have tax liability to which if the penalty charges are added, the amount becomes very big and difficult for me to pay. Instead can i refund all the GST amount collected to my clients?

  9. SHUBHIIKA says:

    My GST No. got cancelled by the department even when i am filing all my returns on time, it was cancelled on 30th Sept, 2019 but i get to know this on 15th Jan, 2020 and applied for revocation of cancellation….but since my cancellation basis (Non filing of returns) is itself void, what remedy is available for me today

  10. DWIVEDI says:

    Sir
    My GST no. got cancelled under suo moto cancellation as I did not file returns for 12 months
    i failed to check my email so when i came to know this cancellation the period for online filing of revocation was lapsed. i filed my returns 3B AND GSTR1 manual copies and placed application with Asst commissioner State Tax for availing revocation of cancellation. There is no liability of Tax as per returns, only late fee on gstr3B is pending Please suggest how to pay late fee on GSTR3B as the Asst commissioner State Tax is too unaware of process how to make payment of late fee as there is no link available to generate chalan for late fee in gstr3B. Please suggest what are any other options to continue with this GSTN and how to pay late fee on GSTR3B?

    But now i filed all returns and paid the penalty as well within 30 days of cancellation and applied for GST Revokation.

    But even after 30 days of my revokation, no action has been taken on it and it shows under process. What should I do?

  11. Rohini Bagewadi says:

    We have mistakenly cancelled GST no of one of our client. Now we have to revoke such cancellation. Can we get back the GST registration no.

  12. sujay says:

    My GST no. got cancelled under suo moto cancellation as I did not file returns for 8 months.

    But now i filed all returns and paid the penalty as well within 30 days of cancellation and applied for GST Revokation.

    But even after 30 days of my revokation, no action has been taken on it and it shows under process. What should I do?

  13. Manoj Grover says:

    I am MUMBAI based exporter , my goods are shipped 100% from Mundra port , I have no office space of mine in Gujarat . I have my office space in Mumbai only , so the GST reg done by me is of Mumbai ! My suppliers in Gujarat raise their sale invoice ( my purchase ) with IGST , so that’s correct right ?

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