An Application for New GST Registration after Cancellation

After cancellation, a new GST registration application must be made. It is mandatory for taxpayers whose GST registrations have been cancelled to apply for a new one. Taxpayers won’t be allowed to operate their firms if they don’t register for GST. It is crucial to comprehend the significance of Revocation of Cancellation of GST Registration - If the authorities have cancelled your prior GST Registration, here are several options to file for a new GST Registration. Before knowing an application for new GST Registration after cancellation first know the GST Registration. It is mandatory for taxpayers whose GST registration has been cancelled to apply for a new one.

This article will cover the following topics related to can, apply for new GST after cancellation, how to activate cancelled GST registration after 1 year, how to activate cancelled GST registration after 180 days, how to activate cancelled GST registration after 2 years, and what happens if GST registration is cancelled.

• After Cancellation, New GST Registration
• New Registration for GST
• The Effects of Delaying a New GST Registration Application

After Cancellation, New GST Registration:

The following circumstances allow the appropriate GST officer to revoke the registration, according to Section 29(2) of the CGST Act:

1. The taxpayer broke one or more of the GST Act's norms or provisions.
2. The Section 10 taxpayer has registered and made taxable supply but has failed to file a return for three consecutive tax months;
3. The taxpayer has been a registered taxpayer for six consecutive months without submitting a tax return.
4. The taxpayer chose voluntary registration, but six months after choosing voluntary registration, he has not started his firm.
5. The taxpayer gained registration via deception, willful misrepresentation, or the omission of information

The Act provides the officer with the authority to revoke any taxpayer’s GST registration, but it also offers the taxpayer a chance to argue his case in front of the GST officials. Before this change, the taxpayer had to apply to the officer through a request for the reversal of the cancellation of the GST registration if he close to continue his business following the officer’s cancellation order.

All taxpayers whose GST registrations were cancelled by the officer are being given another opportunity to give effect to the notification issued by the GST Council on March 28, 2019. All of these taxpayers who had their registrations cancelled are now able to apply for a new GST registration rather than having their registrations revoked.

The competent official has been given the authority under the new regulations to award new registrations to taxpayers whose GST registrations were previously revoked and who have asked for revocation. The tax officials have received strict instructions to conduct in-depth investigations into the causes of prior cancellations and the unlawful holding of new GST registrations alongside older ones in the same state.

New Registration for GST:

The appropriate officer will handle the New GST Registration application with even greater caution. The proper officer will take extra precautions to correctly evaluate and process the application as the taxpayer's prior records will have shown to be false.

The competent official will examine the following details if the taxpayer is requesting a New GST registration in the same State but already has one for that State.

• Whether the existing GST registration is being kept or cancelled.
• Whether or not the taxpayer has asked to have his or her cancelled GST registration reinstated.
• If the registration was revoked due to non-compliance with Section 29(2) (b) (composition's taxpayer failed to file returns for three consecutive tax periods) or Section 29(2) (c) (normal taxpayer did not file returns for 6 months consecutively).

The Effects of Delaying a New GST Registration Application:

If the taxpayer does not request a reversal of the cancelled GST registration after it has been revoked, then the repercussions will befall him/her. The application for a new GST registration will be declared "deficient" under Rule 9 of the CGST Rules 2017 and the proper officer will reject the application as a result of the requirements outlined in Sections 29(2)(b) and (c) are still in effect.

Therefore, when their prior GST registration has been suo moto cancelled, taxpayers who have not complied with the GST regulations and GST Return filing requirements would have a very difficult time getting a new one.