Representation to increase Government GST Collection (Tax Augmentation) and giving True Benefit of recent Amnesty Scheme announced in 43rd GST Council Meeting

Regd No : 270/7202000078 of 2020-21
Address : Link Road, Near Prime Hospital, Cuttack – 753012, Odisha, India
Contact No : +91 8908700000, Email : [email protected]
Web :

Dated 28th of June, 2021


Smt. Nirmala Sitharaman,
Hon’ble Union Minister of Finance &
Chairman, GST Council,
Ministry of Finance, Government of India,
North Block, New Delhi-110001.


Subject: Representation to increase Government GST Collection (Tax Augmentation) and giving True Benefit of recent Amnesty Scheme announced in 43rd GST Council Meeting.

Respected Madam/ Sir,

The All Odisha Tax Advocates Association (in short AOTAA), was formed in the year 2019 with the object to assist the tax professionals and resolve the common problems faced by the tax professionals of Odisha. AOTAA represents Advocates and Tax Consultants, who are practicing in taxation, corporate and other allied laws. Associatiop’s primary objective is to help the members, to get them acquaint with changes in various laws as well to help the Government for collection of more revenue, by removing the difficulties faced by the taxpayers as well as tax professionals.

We are very much thankful to your Honour’s Office and GST Council, for taking various measures during the COVID pandemic for granting relief to the taxpayers in 43rd GST Council meeting. We appreciate that Government has reduced GST late filing fees permanently and also announced GST Amnesty Scheme for July 2017 to April 2021, by by reducing GST late filing fees to Rs. 500/- and Rs. 1000/- as the case may be.

This GST Amnesty scheme for the period July 2017 to April 2021 is applicable only if GST Returns with tax payment is filed upto 31s1 Aug 2021.

Details of the Issues and our Representation:

Many taxpayers, whose GST Returns and Tax Payment were outstanding for the past period, now want to file their pending GST Returns with Tax Payment, but due to heavy GST late filing fee (which was coming in lakhs) are unable to file the same (under the GST Act, no return can be filed without payment of late filing fee).

Now with GST Amnesty Scheme, many taxpayers —

a) want to file their outstanding Tax Returns,

b) want to make Tax Payment to Government and,

c) want to come to the main stream i.e. on the path of compliance.

However, issue before such taxpayers is that, their GST Registration Certificate is cancelled by GST Officers/Department due to non-filing of returns and the time limit of 90 days for revocation of such cancellation of registration is already over. For this reason said taxpayers are not able to activate GST Registration Certificate, make payment of their tax liabilities to the Government and so also file the pending returns.

This is causing hardship and has severe impact on all the stake holders (including Governmebt) as per the details mentioned below:

LOSS OF TAX COLLECTION TO GOVERNMENTTaxpayers want to make fax payment and. file pending returns, but due to expiry of 90 days, said taxpayers are not able to activate their cancelled GST Registration Certificate, make payment of taxes and file the pending returns. Hence the Government is losing a very good amount of revenue in such cases.

IMPACT ON MSME TO DO BUSINESSThe issue is peculiar in case of MSME. Such type of taxpayers, who did mistake but want to correct their noncompliance, make them atmanibhar and start the new innings, are unable to do so as their GST Registration Certificate is cancelled and now it cannot be activated by 31st August, 2021. This has forced the person from doing the business (Impacting Self-employed / small entrepreneur taxpayer).

TAX PAYERS ARE DEPRIVED OF “TRUE BENEFIT OF AMNESTY SCHEME” DUE TO EXPIRY OF TIME LIMIT TO ACTIVATE GST REGISTRATION CERTIFICATE— In a positive motive Government came forward with GST Amnesty Scheme in order to help small taxpayers to file their pending GST Returns and make payment of taxes. However, due to cancellation of the GST Registration Certificates, they are not able to do so. Also, in many cases, time limit of 90 days to reactivate such cancelled registration certificate is now over. This situation is directly impacting rather prohibiting taxpayers to avail this Amnesty Scheme. Thus, this Amnesty Scheme has become just like Yamraj’s boon to Savitri in case of some of the taxpayers.

“Therefore, we request to kindly allow all the taxpayers whose Registration  Certificates have been cancelled for any period (front July 2017 to April 2021) to reactive. Chance may be allowed to them to make payment of taxes to the Government, file their pending GST Returns and come to the main stream i.e. follow the path of compliance.”

♦ With this representation, we are not supporting taxpayers who are defaulters. However, we request the Government to –

√ Give them a chance to reactive their GST Registration Certificate where time_period of 90 days is over.

Taxpayers, who want to make payment of their outstanding liabilities, help such taxpayers to make payment of taxes to Government.

√ Help such MSME to ‘make new good start. Help such MSME to come on the path of compliance.

♦ We are sure, if our this “All India Common Representation” on recent Amnesty Scheme, is accepted, will benefit to:-

◊ Government → By getting taxes from the taxpayers, who wish to but unable to do so.

◊ Taxpayers → By starting new innings of Tax Compliance.

◊ Overall Economy → By encouraging taxpayers, who almost all have closed their business due to cancellation of registration certificates.

We, the members of All Odisha Tax Advocates Association, therefore earnestly request your Honour to kindly consider the above aspects and grant relief to the tax payers who are desirous of tax compliance. We further hope an early relief / action from Government. Since the GST Amnesty Scheme is valid upto 31st August’ 2021, we are expecting that Government will consider the above representation of our Association and come out with a Notification at the earliest accordingly.

With kind regards,

Yours Sincerely

For & on behalf of
All Odisha Tax Advocates Association

(Natabar Panda)
Working Secretary


1) Shri Narendra Modi,
Hon’ble Prime Minister of India,
152, South Block, Raisina hills, New Delhi 110011.

2) Shri Niranjan Pujari,
Hon’ble Finance Minister, Odisha & Member, GST Council,
Lokseva Bhawan, Bhubaneswar-751001.

3) Shri Anurag Singh Thakur,
Hon’ble Minister of State for Finance and Corporate Affairs,
North Block, New Delhi – 110 001

4) GST Council Secretariat,
5th Floor, Tower II, Jeevan Bharti Building, Janpath Road,
Connaught Place, New Delhi-110 001

5) Hon’ble Chairman, Central Board of Indirect Taxes and Custom,
North Block, New Delhi – 110001

6) Hon’ble Principal Commissioner of CGST, Central Excise & Customs,
Central Revenue Building, Rajaswa Vihar, Bhubaneswar, Odisha-751007

7) Hon’ble Commissioner of CT & GST, Odisha,
Banijyakar Bhawan, Old Secretariat Compound,
Buxi Bazar, Cuttack-753001

Download Representation to increase Government GST Collection (Tax Augmentation) and giving True Benefit of recent Amnesty Scheme announced in 43rd GST Council Meeting

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  1. V.Gangadhar says:

    After 180 days of suo-moto cancellation. Application for revocation not accepting, then what is the procedure to get the registration active. Please guide.

  2. Antony Pradeep says:

    Dear sir/mam,
    I’m also facing the same issue,my GST number got cancelled, now I want to recollect the number, but financially I’m facing issues, after covid lockdown,now the market is recover little bit but we can’t able to do business with out GST number, my request to government is to do something in this case, so many small business taxpayers are affected during this pandemic, kindly consider the following and give some solutions for the same, hope government will give some hope to the taxpayers and recover the cancelled GST number.

  3. Gopinath says:

    First let the government grant opportunity to avail input tax credit.Then revoke all cancelled registrations. And thereafter waive or reduce late fee. Refund excess late fee in excess of so called capped fee.Let the government come over with a true amnesty scheme. Present Amnesty scheme is only a gimmick

  4. Cherukuru Krishna Rao says:

    Requesting GST council to enhance the time limit of revocation of cancelled Gst Registrations to enable cancelled tax payers to start the innings n pay taxes



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