Quick Answer: Can We Apply GST After Cancellation?

Who should file Gstr 10?

A taxpayer whose GST registration has either been cancelled or surrendered is required to file GSTR-10.

It is a statement of stocks held by such taxpayers on the day immediately preceding the date of cancellation.

It is a one-time final return..

How do I recover a Cancelled GST number?

Application for RevocationAccess the GST Portal at www.gst.gov.in.In order to enter into the account, enter the username and appropriate password.In the GST Dashboard, select services, under services select registration and further under registration select application for revocation of cancelled registration option.More items…

How can I activate my GST number after cancellation?

When GST Registration has been cancelled by GST Officer in response to the application filed by a registered person, and the registered person wants to start its GST Registration again, then he has to apply for fresh GST Registration.

How do I check my GST cancellation status?

Here is a guide on how to check GST Application Status or GST Registration Status:Step 1 – Go to GST Portal.Step 2 – Go to ‘Services’ > ‘Registration’ > ‘Track Application Status’.Step 3 – Enter the ARN received by you on submitting GST Registration Application, Also enter the Captcha code and click on SEARCH.

What is suo moto cancellation?

Ans: Suo Moto Cancellation of registration may be initiated by the Tax Official for various situations as mentioned in the provisions of GST law like: – Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months.

When can GST be claimed back?

However, the UN bodies and other entities notified under Section 55 of the CGST Act, 2017 can claim refund of the taxes paid by them on their purchases. The claim has to be made before the expiry of six months from the last day of the quarter in which such supply was received.

Why GST is Cancelled?

Circumstances for Cancellation of GST Registration There is any change in the constitution of the business, or. The taxable person, other than the registered person having voluntarily registration u/s 25(3) is no longer liable to be registered u/s 22 or Sec 24.

Do we need to file GST every month?

Every registered person paying GST is required to furnish an electronic return every calendar month. … Such a document needs to be filed with the tax authorities in order to pay tax to the government.

Can we file GST return after cancellation?

Annual return has to be filed by every registered person paying tax as normal taxpayer under GST. Annual return is to be filed once a year in Form GSTR 9. Whereas Final return is required to be filed by the persons whose registration has been cancelled or surrendered in Form GSTR 10.

What happens if my GST registration is Cancelled?

What is meant by cancellation of registration? Cancellation of GST registration simply means that the taxpayer will not be a GST registered person any more. He will not have to pay or collect GST.

What is the penalty for not filing GST return?

All returns except Annual Returns: Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST) of default up to a maximum of Rs 5,000. Annual Returns: Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST) of default up to a maximum of 0.25% of Turnover.

Who needs Gstr 10?

The Goods and Services Tax Return 10 is a one time document/statement that has to be filed by a registered taxpayer whenever they cancel their GST registration or at the time of closing down a business (either voluntarily or because of a government order).

What is the procedure of GST cancellation?

The proper officer has to issue an order for cancellation in FORM GST REG-19 within 30 days from date of application. … Cancellation by a registered individual – Form GST REG 16.Issue show cause notice for cancellation – Form GST REG 17.Reply to show cause notice – Form GST REG 18.Order for dissolution – Form GST REG 19.More items…•

What if GST return not filed for 6 months?

According to sources, PK Dash, Chairman, CBIC, expressed his displeasure in the progress of cancellation of registration of non-filers who have not filed GSTR 3B (showing tax payments) returns for six or more than six return periods and are liable to action under GST law.

Can I activate a Cancelled GST registration after 30 days?

Ans: Application for revocation of cancelled registration can be accessed within 30 days, from issuance of the Cancellation Order on the GST Portal, after logging in.

What if Gstr 10 is not filed?

Regarding Late fee applicable on FORM GSTR-10, Section 47(1) of the CGST Act states that if a registered person fails to file the required time in the prescribed due time then the person has to pay a late fee of ₹ 100 for each day such failure continues.

How do I avoid GST penalty?

Deduct tax/deduct appropriate tax in case of certain specific person (TDS provisions under GST law) at the rate of one per cent out of the payment to the supplier if the value of supply > 2.50 lacs or.deposit the tax deducted with the Government.

How do I file my Gstr 10 after cancellation?

A taxable person whose GST registration is cancelled or surrendered has to file a return in Form GSTR-10 called as Final Return….Steps to file GSTR 10Access the www.gst.gov.in URL. … Login to the GST Portal with valid credentials.Click the Services > Returns > Final Return command.