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TMI BlogCancellation of RegistrationX X X X Extracts X X X X X X X X Extracts X X X X ..... be registered under GST; Death of sole proprietor; Any other reason (to be specified in the application) Application in FORM GST REG-16 has to be submitted within a period of 30 days of the occurrence of the event warranting the cancellation . Q 54. What if the period of 30 days of the occurrence of the event warranting the cancellation is over? Ans. CBIC vide Circular No. 69/43/2018-GST dated 26th October, 2018 has advised that the 30-day deadline may be liberally interpreted and the taxpayers application for cancellation of registration may not be rejected because of the possible violation of the deadline as it may be difficult to pinpoint the date on which event occurs in all cases. Q 55. Whether cancellati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in GSTR-10 with in three months of cancellation. The requirement to debit the electronic credit and/or cash ledger by suitable amounts should not be a prerequisite for applying for cancellation of registration. This can also be done at the time of submission of final return in FORM GSTR-10. Q 58. Can the proper Officer Cancel the Registration on his own? Ans. Yes, in certain circumstances specified under section 29(2) of the CGST /SGST Act, the proper officer can cancel the registration on his own. Such circumstances include contravention of any of the prescribed provisions of the CGST Act or the rules made there under, not filing return by a composition dealer for three consecutive tax periods or non-furnishing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days from the date of receipt of application for revocation of cancellation or receipt of information/clarification, either revoke the cancellation or reject the application for revocation of cancellation of registration. Such application has to be filed electronically in FORM GST REG 21. But there is a rider also. No application for revocation shall be filed if the registration has been cancelled for the failure of the taxable person to furnish returns, unless such returns are filed and any amount due as tax, in terms of such returns has been paid along with any amount payable towards interest, penalties and late fee payable in respect of the said returns. Q 62. Can a person who has been migrated provisionally to the GST apply f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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