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Part-2 of FAQs on cancellation of GST registration
Hemlata Khandelwal / 2021-04-01 01:28:31In the previous blog we read about FAQ's part-1on cancellation of GST registration. And now we talk about Part-2 of FAQs on cancellation of GST registration online.
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What will happen after registration is cancelled?
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After the cancellation of registration by the tax authority, the taxpayer will be informed about the same through SMS and email. The order to cancel the registration will be issued by email and SMS to the primary authorized signatory.
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The order will be made available for viewing, printing and downloading on the taxpayer's dashboard.
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The status of GSTIN / UIN / GSTP ID and other related tax authorities will be informed from the 'Action for Cancellation' initiated for IN Idle '.
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The taxpayer will not be allowed to file returns or upload invoices after the cancellation date mentioned in the cancellation order. Further, GSTP will not be able to carry out GSTP functions for any taxpayer for the period after the cancellation date mentioned in the cancellation order.
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The taxpayer will not be able to amend the registration details after issuing the cancellation order. However, email address and mobile number can be updated until the balance / amount is cleared. The facility to apply for cancellation (if applicable) will be open for cancellation registration.
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Can a taxpayer cancel a moto to cancel GST registration?
Yes, a GST payer can login on the GST portal after cancellation the registration.
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Can a taxpayer submit an earlier period of return after cancelling a lawsuit for registration?
A taxpayer may submit an earlier period (i.e. for the period before the date of cancellation in the order of cancellation) after the cancellation of the lawsuit for cancellation of registration. However, the GST payer will not be allowed to file returns or upload invoices for the period after the cancellation date mentioned in the cancellation order. Further, GSTP will not be able to carry out GSTP functions on your behalf for the period after the cancellation date mentioned in the cancellation order.
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Where can the taxpayer view the show cause notice regarding cancellation of the Suo moto registration?
Navigate to the services of user services Click "View notice and order" to view show cause notice about cancellation of registration.
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Can a taxpayer submit an application for cancellation of registration if the tax officer has already cancelled the suit before registration?
No, the taxpayer cannot submit an application for cancellation of GST registration if the tax officer has already cancelled your registration.
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My GSTIN status appears as "suspended" under my profile. Why?
When a taxpayer files an application for cancellation of registration or the suo moto cancellation has been initiated by the officer, the status of GSTIN is shown as "suspended". It will be changed to "active" only when the application to cancel the registration is rejected by the tax officer or the Suo moto is cancelled after the hearing.
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The status of the taxpayer GSTIN appears "suspended" under its profile. Can a taxpayer do any activity on GST portal?
When the status of taxpayers GSTIN (GST registration number) is shown as "Suspended" status, they can perform certain activities on the GST portal like filing an appeal, making payment, filing for refund, assessment / reply / enforcement order. / Notices, even non-amended major amendments etc.
However, once GSTIN is suspended:
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During the state of suspension, the taxpayer will only be allowed to file returns or upload invoices for the period prior to suspension of registration.
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The taxpayer will not be able to file a core amendment application until the registration is postponed. However, the email address and mobile number can be updated till the balance / amount is cleared.
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What is the effective date of suspension?
When a GST payer files and submit an application for cancellation of registration: The date of suspension will be the date on which the cancellation application was filed.
The suo moto cancellation is initiated by the taxing officer: the date of suspension will be the date on which the registration cancellation notice (Form GST REG-17) is issued.
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What will happen once the status is changed from "Suspended" to "Active"?
Once the status of GSTIN is changed from "Suspended" to "Active", taxpayer will again be treated as an active taxpayer and all the access granted to the active taxpayers on the GST portal will be immediately enabled for the taxpayer.
