The taxpayers whose GST registrations have been cancelled are mandatorily required to apply for a new one. Without a GST registration, taxpayers will not be able to continue their businesses. Therefore, it is important to understand the significance of revoking a cancelled GST registration and the consequences of not doing so.
This article will tell you about how to activate canceled GST registration after 1 year, what happens if GST registration is cancelled, 're registration of GST after cancellation and covers the following topics related to can I apply for new GST after cancellation.
As per Section 29(2) of the Central Goods and Services Tax (CGST) Act 2017, GST authorities are empowered to cancel the GST registration of those taxpayers who fail to comply with the GST norms. If a registered person does not file GST returns or does not comply with the statutory provisions and s/he will lose his/her GST registration. So here's the details about after cancellation of GST registration what to do.
If the person, whose GST registration has been canceled by the proper officer for not filing GST returns, wants to continue his/her business, s/he will have to apply for a revocation of the cancelled GST registration. After applying for the revocation of GST registration, the said taxpayer will be required to pay all previous pending tax liabilities. Some people also ask can i reapply for gst registration.
If the person, whose GST registration has been canceled by the proper officer for not complying with the statutory provisions of GST, wants to continue his/her business, s/he will have to apply for a new GST registration and complete GST re registration process. Such a person will not have to make a payment if s/he does not have any pending liabilities.
The application for a new registration will be handled even more cautiously by the proper officer. Since the previous records of the taxpayer will have proven to be fraudulent, the proper officer will take extra measures for accurately verifying and processing the application.
In case the taxpayer already has a GST registration and is applying for a new one for the same State, the following points will be scrutinized by the proper officer:
After the GST registration cancellation, if the taxpayer does not apply for a revocation of the canceled GST registration, then s/he will face its consequences. If the conditions prescribed in Sections 29(2) (b) and (c) are still valid, then the application for a fresh GST registration will be deemed as ‘deficient’ as per Rule 9 of the CGST Rules 2017, and the proper officer will reject the application on that basis.
Therefore, those taxpayers who have been non-compliant with the GST provisions and the GST return filing process will face extreme difficulty in obtaining a new GST registration after cancellation of their previous one.