Cancellation of GST registration., Goods and Services Tax - GST

[Prakash Kumar]

Dear Sir,

The individual is not aware that business (proprietorship) is running on his name by one of his friend and also GST returns were duly filed.

Now he want to cancel GST registration but he does not have USER ID and PASSWORD, which another consultant refused to give.

I'll recover USER ID and PASSWORD from GST department but my concern is whether I need to do some additional work before application of Cancellation like any receipt copy from GST department so if later on any notices received from department, he (proprietor) will not be liable for that.

Please guide me how should I proceed further so that client does not suffer.

Thank You

Posts / Replies

[Himansu Sekhar]

Consulting the proper officers is the best suggestion that I can offer

[KASTURI SETHI]

Dear Prakash Kumar,

OTP will not come to you. OTP will go to the consultant or your friend whose mobile number has been given in Common Portal while uploading the application for registration.

You should meet the jurisdictional Incharge GST Division or jurisdictional Commissioner along with your all identity proofs. The Common Portal will act as per the permission from the jurisdictional Commissionerate. You will have to follow the advice/directions of the jurisdictional Commissioner, CGST/SGST.

[Prakash Kumar]

Thank You Himanshu Sekhar Sir and Kasturi Sethi Sir.

[KASTURI SETHI]

Q. The individual is not aware that business (proprietorship) is running on his name by one of his friend and also GST returns were duly filed.

Dear Prakash Kumar,

Will you pl. clarify how individual is not aware that business is being run in one's name by one of his friends ? How Aaadhar Card, PAN, Residence Proof, Bank Accounts Docs etc. (necessary for registration) were used by another person without his willingness ?

[Ganeshan Kalyani]

The partner is not updated by the other partner it seems. This indicates gap in communication and lack of transparency amongst partner. Partner must be aware of this because any non-compliance will cost him.

[Prakash Kumar]

Dear KASTURI SETHI Sir,

Two person came together and form Proprietorship concern in the name of one of them ( to be referred as client). Within few weeks proprietor got accident and they decided to close this firm.

Mobile number of my client is registered on the portal and he was getting messages from portal regularly, but email id registered is of someone else. When I met him, he said I'm getting messages of GST but my firm was closed almost 2 years ago. I checked details on the portal from GST number and found that last return filed was of January,2021.

Now he wants to get GST cancellation.

Sir, one more thing I want to ask that, when I apply for change in mobile number and email id, Should I mention on letterhead of the firm the complete case and obtain copy from department of such letterhead ?

I think that will be useful in any inqury or scrutiny in this case.

[KASTURI SETHI]

Sh.Prakash Kumar Ji,

You will have to apply for cancellation online (on Common Portal System) and offline both. Hard copy on letterhead is preferable. Changing mobile no. or email ID falls under the 'Core Category' and it requires approval from the department.

In this situation, the first step is to meet the Deputy Commissioner, In-charge GST division or the Commissioner and inform the Officer the whole sequence of events. Pl. note that you will have to be very brief. You will have to convince the officer to the effect that you are genuine person. After the meeting with an officer, you should write a letter to the concerned Officer and get dated and stamped acknowledgement from the department. You must get receipt/acknowledgment from the concerned Inspector or dealing official.

Your problem will be solved but it is not a cake-walk. You will have to visit the office again and again. Do not lose heart. You should also remain in touch with the Grievance Redressal Cell.

[Prakash Kumar]

Thank you so much Sir.