Amnesty Scheme under GST Act – Limited Purpose subject to other Provisions of the Act– Applicable to the taxpayers whose registrations cancelled under Sec 29(2) of the CGST Act - Removal of Difficulty Orders – 5/2019-GST dated 23rd April 2019 – Form GST REG-21 - Application for Revocation of Cancellation of Registration – Due date 22.07.2019.

[CA.Narendra.Kumar Thotamsetty]

GST-NK-Kt’Qs: Amnesty Scheme under GST Act – Limited Purpose subject to other Provisions of the Act– Applicable to the taxpayers whose registrations cancelled under Sec 29(2) of the CGST Act - Removal of Difficulty Orders – 5/2019-GST dated 23^rd April 2019 – Form GST REG-21 - Application for Revocation of Cancellation of Registration – Due date 22.07.2019.

Query: Mr A is individual taxpayer whose GST registration cancelled by the GST Authority through GST Common Portal in which the taxpayer not filed “Application for Revocation of Cancellation of Registration in Form GST REG-21” or not filed an appeal with the appellate authority within the due date, since the taxpayer  didn’t observed the cancellation order, because the notices or orders issued under Act through GST Common Portal or serviced through e-Mail Communication in which the taxpayer doesn’t have a clue though he is ready to comply the provisions of the act. Further in the given case the taxpayer unable to continue their business even with the new GST Number, since the registering authority denied to issue new GST Number under Circular No. 95/14/2019-GST, dated 28.03.2019.

In such is there any way to restore the original GSTN is the question, since the taxpayer wanted to avail missing GST input with the earlier GSTN and also wanted to pay tax as per the provisions of Act?

Answer: The act of GST is completely new and many taxpayers were not familiar with the manner of service of notice by e-mail or making available at portal in comparison to earlier regime where manual service of notice was provided, as a result a large number of GST Registration has been cancelled by the proper officer though GST Common Portal, in which many applicants doesn’t have any clue how to proceed further.

            Considering the admitted fact of the difficulty situations of the taxpayers and after considering the representation of trade, The Central Board of Indirect Taxes and Customs issued Removal of difficulty Orders vide Order No 5/2019-GST, dated 23^rd April 2019, where it is amended Section 30 of the CGST Act; in which it’s allowed to file application for revocation of cancellation of the registration not later than 22.07.2019.

            Hence considering the above removal of difficulty order read with the Circular No. 99/18/2019-GST, 23rd April 2019; it’s highly suggestible the taxpayers avail this one time opportunity and tap the earlier GST Credit in which they missed; by filing an Application for Revocation of Cancellation of Registration in Form GST REG-21 before 22.07.2019.

Best Regards,

CA Narendra Kumar Thotamsetty,

Hand Phone: +91-99163-22238

Hyderabad.