Cases in which Suo moto GST Registration can be cancelled by proper officer as follows:
- A registered person has contravened such provisions of the Act or the rules made there under as may be prescribed; or
- A taxable person paying tax U/s 10(Composition scheme) has not furnished returns for three consecutive tax periods; or
- Any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or
- Any person who has taken voluntary registration under subsection 25 (3) has not commenced business within six months from the date of registration; or
- GST Registration has been obtained by means of fraud, willful misstatement or suppression of facts {section 29 (2) of CGST and SGST Act}.
How to Revoke / Restore canceled GST Registration
Section 30 (1), state that any registered person, whoseregistration is cancelled by the proper officer on his own motion, may apply to such officerfor revocation of cancellation of the registration in the Form GST REG 21, to such proper officer,within thirty daysfrom the date of service of the cancellation order.
But application of registration cannot be filed if the registration has been cancelled for the failure of the taxable person to furnish GST 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 fees payable in respect of the said returns.
Section 30(2), provides that The proper officer may, in such manner and within 30 days from the date of receipt application,by order, either revoke cancellation of the registration or reject the application:
Provided that application for revocation of cancellation of GST registration shall not berejected by proper officer unless the applicant has been given an opportunity of being heard.
A person who is dissatisfied by an order passed against him by an adjudicating authority, can file an appeal to the Appellate Authority.
Section 30(3), state that the revocation of cancellation of GST registration under the State Goods and ServicesTax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall bedeemed to be a revocation of cancellation of GST registration under this Act.