REVOCATION OF CANCELLATION APPLICATION
Query (Issue) Started By: – Charan N Dated:- 23-11-2018 Last Reply Date:- 30-11-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Der Sir\/Madam,
\nI applied revocation of cancellation application for one my client and the same is showing under pending for processing and allotted to Center. We contacted concerned Jurisdictional officer and he is saying that he is not getting anything regarding revocation to process the application. I want to know whether revocation process started and any applications approved or processed by the department.
\nI am in very serious situation and want to revoke the application ASAP
\nThanking you in advance
\nReply By KASTURI SETHI:
\nThe Reply:
\nFirst action is <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n By KASTURI SETHI: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cancelled and it has to by restored on Common Portal System with the recommendation of jurisdictional GST Officers. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" REVOCATION OF CANCELLATION APPLICATION Query (Issue) Started By: – Charan N Dated:- 23-11-2018 Last Reply Date:- 30-11-2018 Goods and Services Tax – GSTGot 8 RepliesGSTDer Sir\/Madam, I applied revocation of cancellation application for one my client and the same is showing under pending for processing and allotted to Center. We contacted concerned Jurisdictional officer and … Continue reading “REVOCATION OF CANCELLATION APPLICATION”<\/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-15137","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15137","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=15137"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15137\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nThe Reply:
\nSh.Kishan Barai Sir is totally correct. Here is relevant Board's instruction.
\n Extract of Board's Flyer no.1 dated 1.1.18
\nCancellation of Registration
\nThe GST law provides for two scenarios where cancellation of registration can take place; the one when the taxable person no more requires it (voluntary cancellation), and another when the proper officer considers the registration liable for cancellation in view of certain specified defaults (Suo motu cancellation) like when the registrant is not doing business from the registered place of business or if he issues tax invoice without making the supply of goods or services. The taxable person desirous of cancellation of Registration will apply on the co<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nReply By Kishan Barai:
\nThe Reply:
\nThank you very much sir for your appreciation.
\nReply By Charan N:
\nThe Reply:
\nThank you one and all for your valuable suggestions.
\nReply By Pavan Mahulkar:
\nThe Reply:
\nAs per proviso to rule 20
\n"Provided that no application for the cancellation 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."
\n[The following proviso was Omitted vide Notf no.03\/2018-CT dt 23.01.2018]
\nSo now the voluntarily registered person can apply for cancellation of RC before <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n