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GST REGISTRATION

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..... GST REGISTRATION
Query (Issue) Started By: - saketh ch Dated:- 13-11-2018 Last Reply Date:- 14-11-2018 Goods and Services Tax - GST
Got 2 Replies
GST
I have registered with GST and got GSTN number. But the GSTN wad cancelled within a month. Unfortunately, i have not noticed the same and continue the business without filing returns for span of 6 months. Now, my GSTN was activated afte .....

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..... r filing all returns and payments for the said period. Now my query is the business during the period is valid under GST rules. Pls clarify with relevant notifications/circulars Thanks & Regards Reply By KASTURI SETHI: The Reply: Your business remains valid during the said period of cancellation of GST registration number on the following grounds: (i) Your original GST Registration Number has .....

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..... been restored. (ii) No show cause notice was issued to you for cancellation. Registration cannot be cancelled without the issuance of SCN. (iii) The Common Portal System has accepted your returns. (iv) As per Board's Flyer No.2 dated 1.1.18 (para no.(ix) under heading 'Procedure for Cancellation) ix. The cancellation of registration shall not affect the liability of the person to pay .....

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..... tax and other dues for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. Hence if your liability stands valid legally, the business is also legally valid. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: It is valid.
Discussion Forum - Knowledge Sharing .....

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