Cancellation or Suspension of Registration in GST [ Section 29 ]
Registration – GST Ready Reckoner
GST
Cancellation or Suspension of Registration in GST
\nIntroduction:
\nThe registration granted under GST can be cancelled for specified reasons. The cancellation can either be initiated by
\n * The department on their own motion; or;
\n * The registered person can apply for cancellation of their registration.
\n * In case of death of registered person, the legal heirs can apply for cancellation.
\nReason for cancellation ( Section 29 of the CGST Act )
\nThe registration can be cancelled for the following reasons:
\n1) Voluntary Cancellation of Registration :- Registration Certificate may be cancelled based, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration
\n * (a) The business has been
\n * Discontinued, or
\n * transferred fully for any reason including death of<\/p>\n
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\n * furnishes the details of outward supplies in FORM GSTR-1 , [as amended in FORM GSTR-1A(Inserted vide N.N. 12\/2024 dated 10.07.2024) ] under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods;
\n * being a registered person required to file return u\/s 39 for each month or part thereof, or for each quarter or part thereof has not furnished returns for a continuous period of six months or two tax quarter.
\n * a person paying tax under section 10 has not furnished the return for a financial year beyond 3 months from the due date of furnishing the said return.
\n * any person who has taken voluntary registration has not commenced business within six months from the date of registration;
\n * registration has been obtained by means of fraud, willful misstatement or suppression of facts.
\n * violates the provisions of third or fourth prov<\/p>\n
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\n * such other analysis, as may be carried out on the recommendations of the Council.
\n * b) Violates the provision of rule 10A, regarding furnishing bank details with in 30 days, after granting registration certificate,
\n * c) The registration of such person shall be suspended and the said person shall be intimated in FORM REG-31, electronically, on the common portal, or by sending a communication to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said differences,
\n * anomalies or non-compliances and asking him to explain, within a period of 30 days, as to why his registration shall not be cancelled. [ Rule 21A(2A) ]
\n3) Suspension of Registration
\nDuring 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 under rule 21A of GST Rules. [I<\/p>\n
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\n * a) Where;
\n * a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in FORM GSTR-1, [as amended in FORM GSTR-1A(Inserted vide N.N. 12\/2024 dated 10.07.2024) ]; or
\n * the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1,[as amended in FORM GSTR-1A(Inserted vide N.N. 12\/2024 dated 10.07.2024) ] or
\n * such other analysis, as may be carried out on the recommendations of the Council.
\n * b) Violates the provision of rule 10A, regarding furnishing bank details with in 30 days, after granting registration certificate,
\n * c) The registration of such person shall be suspended and the said person shall be intimated in FORM GST REG-31, electronically, on the common portal, or by sending a communication to his e-mail address provided at the time of registration or as am<\/p>\n
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\n * anytime during the pendency of the proceedings for cancellation, if he deems fit.
\n * Where the registration has been suspended under rule 21A(2A) for contravention of the provisions contained in section 29(2)(c) or (b) and the registration has not already been cancelled by the proper officer under rule 22,
\n * the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns.
\n * Where the registration has been suspended under rule 21(2A) for contravention of provisions of rule 10A and the registration has not already been cancelled by the proper officer under rule 22,
\n * the suspension of registration shall be deemed to be revoked upon compliance with the provisions of rule 10A.
\n * Where any order having the effect of revocation of suspension of registration has been passed, the provisions of Section 31(3)(a) and section 40 in respect of the supplies made during the period of suspension and<\/p>\n
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\n * Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016. [ Circular No.134\/04\/2020-GST dated 23.03.2020 ]
\n * For the Covid period – it is hereby clarified that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under section 30(1) of the CGST Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section 29(2) in the manner as provided in clause (c) or clause (d) of sub-section 169(1) and where cancellation order was passed up to 12th June, 2020, the later of the following dates shall be considered:-
\n a) Date of service of the said cancellation order; or
\n b) 31st day of August, 2020. [CGST (Removal of Difficulties) Order, 2020 – Order No. 01\/202<\/p>\n
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