Cancellation of Registration, Goods and Services Tax - GST

[Sanjay Chakrabarty]

Dear Sir,

My question has 2 parts-

Scenario:-My client has received a show cause notice for cancellation of registration, on grounds of failure to pay beyond 3 months, which was because of unwarranted medical issues and COVID19.He failed to reply, for not being aware of the same, subsequently the filling portal is suspended for Oct 21 period,

Q1-Since the Sep 21 is still active can my client file his Sep 21 returns.

Q2-Second would reply to the notice with last date on 5th Oct 21 be accepted under grievance portal or what is the process of redressal?

Q3.Third is since the notice is served by Asst Comm, does my client require to present his case in physical hearing?

Posts / Replies

[KASTURI SETHI]

!. NO

2. Yes. You can file reply on common portal system. (Not on grievances redressal portal).

3. Physical presence of your client during personal hearing is not compulsory. You alone can appear/represent before the Adjudicating Authority.

[Shilpi Jain]

You can file your returns upto Sep'21. In case your time for applying for revocation of cancellation of registration exists please apply for the same. if not apply for new registration immediately to enable your client to continue doing the compliances under GST and parallel the process for old reg can continue

[Sanjay Chakrabarty]

Thanks, Sir & Madam for your clarifications, am obliged.