CANCELLATION OF REGISTRATION UNDER GST
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 4-5-2018<\/p>\n
Registration under GST Act
\nSection 22 of the Central Goods and Services Tax Act, 2017 provides for registration. Section 22 provides the list of person who is liable to be registered under this Act. It also provides exemption from registering with GST Authorities. Every supplier shall be liable to be registered other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds ₹ 20 lakhs. In respect of Special category States, this threshold limit is ₹ 10 lakhs.
\nSection 23 provides the list of persons who are liable for registration. Section 24 provides the list of persons who are liable to be registered compulsory under the provisions of the Act. The persons making any inter-State supply are also liable to be registered but later the persons making any<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ason including death of the proprietor, amalgamated which other entity, demerged or otherwise disposed of; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n application, relevant documents in support thereof, at the common portal within a period of 30 days of the occurrence of the event warranting the cancellation, either directory or through a Facilitation Center notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hall issue an order in Form GST REG – 19 within a period of 30 days from the date of application, the date of the reply to the show cause notice issued, cancel the registration with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid. Rule 22(5) provides that the above said procedure shall be applicable to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ce of the notice in Form GST REG – 24. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" CANCELLATION OF REGISTRATION UNDER GSTBy: – DR.MARIAPPAN GOVINDARAJANGoods and Services Tax – GSTDated:- 4-5-2018 Registration under GST Act Section 22 of the Central Goods and Services Tax Act, 2017 provides for registration. Section 22 provides the list of person who is liable to be registered under this Act. It also provides exemption from registering with … Continue reading “CANCELLATION OF REGISTRATION UNDER GST”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11663","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11663","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11663"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11663\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n * there is any change in the constitution of the business; or
\n * the taxable person, other than the person registered under section 25(3) [voluntary registration], is no longer liable to be registered under section 22 or 24.
\nSection 29(2) of the Act provides that the Superintendent of Central tax may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where-
\n * a registered person has contravened the provisions of this Act or the rules made there under as may be prescribed; or
\n * a person paying tax under composition scheme has not furnished returns for three consecutive tax periods; or
\n * any registered person, other than a person paying tax under composition scheme has not furnished returns for a continuous period of six months; or
\n * any person who has taken voluntary registration has not commenced business within<\/p>\n
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\nRule 21 of Central Goods and Services Tax Rules, 2017 provides that the registration granted to a person is liable to be cancelled if the said person-
\n * does not conduct any business from the declared place of business; or
\n * issues invoice or bill without supply of goods or services in violation of the provisions of this Act or the rules made there under; or
\n * violates the provisions ofsection 171 of the Act (anti-profiteering) or the rules made there under.
\nSurrender under voluntary registration
\nThe proviso to Rule 20 provides that no application of surrender of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
\nBu<\/p>\n
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\nRule 22(4) provides that where the reply furnished is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in Form GST REG – 20..
\nDeemed cancellation
\nThe cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, shall be deemed to be a cancellation of registration under this Act.
\nConsequence of cancellation
\nSection 29(3) provides that the cancellatio<\/p>\n
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\nRevocation of cancellation of registration
\nRule 23 provides the procedure for revocation of cancellation of registration. The procedure is as detailed below-
\n * A registered person, whose registration is cancelled by the proper officer, on his own motion, may submit an application for revocation of cancellation of registration.
\n * The application shall be in Form GST REG – 21.
\n * The application shall be submitted to the proper officer within a period of 30 days from the date of service of the order of cancellation of registration at the common portal either directly or through a Facilitation Centre notified by the Commissioner.
\n * No application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish his returns, unless such returns are furnished and any a<\/p>\n
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\n * Upon receipt of the information or clarification from the applicant, the proper officer shall proceed to dispose of the application within a period of 30 days from the date of receipt of such information or clarification from the applicant.
\n Reply By NEETHIARASU ARUNACHALAM as =
\nSir, Thanks for the much needed article, I would like to submit certain clarification to the forum in connection with cancellation of registration. As I wish to do away with by business, I have applied for cancellation of the GST registration on 01\/04\/2018 after submitting the necessary returns for the quarter ending Jan to March also remitted GSTR3B for the Month of March'2018. However the superintendent requested submit the last three year accounts and ITR copies, after submitting the same, once again I received an letter to file GSTR3B upto date with appropriate late fee and produce the copy of the same. Kindly clarify the same whether I have pay for GSTR3B up<\/p>\n
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