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You can cancel your GST Registration either by tax authorities suo Moto or voluntarily. Suo Moto cancellation is the name given to your GST Registration if it is cancelled by tax authorities. This article will show you how to activate GST Registration Canceled by Suo Moto.

What is Suo Moto Cancellation for GST Registration?

Suo Moto Cancellation GST Registration means that the taxpayers won't be GST Registered. His or her GST Registration Certificate will be null. GSTIN or GST Registration Number will also be inoperative.

What happens if Suo Moto Cancellation is Impeached for GST Registration?

• Taxpayers are no longer eligible to receive the GST Registration benefits.

• The taxpayers cannot claim Input Credit Credit or pay GST.

• Businesses that are required to register for GST will face severe penalties if they do not have an active GST registration.

Learn more about the benefits of GST registration at: What is the benefit to applying for the GST number in India

Suo Moto Cancellation for GST Registration in Certain Situations

• Taxpayer other than taxpayer with Composition Schem under GST Registration, who hasn't filed GST Return Filing for a continuous period of six month

• Intention to avoid taxes, provides any item or service without an invoice.

• Invoices or bills issued without providing services or goods, in violation of the GST Act and the rules thereunder. This could result in a wrong use of the input credit or tax refund

• Any amount that represents the tax but is not paid in the Central/State Government bank account within three months of the due date

• Failure to pay any interest, tax, or penalty due the Central/State Government for a period beyond three months starting from the date such payment is due

• As per the GST Law, a person is no longer entitled to tax deductions at source.

• The GST Law makes it clear that a person is not liable to collect tax at source.

• A person does not need to register under the GST Law.

• GST Practitioners are guilty of any conduct related to any matter that is in compliance with the GST Law.

• Discontinuation/Closure of Business

• A change in the Constitution can lead to changes in PAN

• Ceased to be responsible for GST

• In the event of merger/mergers, amalgamation, leasing or sale, the business may be transferred.

• In the case of a business with Sole Proprietorship Register, death of sole proprietor

• Composition Scheme A registered taxpayer has not filed returns for the three previous tax periods.

• Registering was done fraudulently, by intentional misstatement or suppression of information.

Step-by-step Procedure to activate GST Registration Cancelled suo moto

• Visit the GST Portal.

• Use your Credentials to access the portal

• Select services from the Dashboard. Click on Services and then select Registration. Then, choose Application for Revocation of Cancelled Registration.

• Add the reason for the revocation to the form and attach any supporting documents. If your GST Registration was cancelled due to non-compliance, you can also complete the GST Return Filing procedure.

• After signing the Digital Signatory Certificate, or EVC, select the authorized signatory.

If you have any questions, feel free to call our experts at 888-169-069

If the appropriate officer is satisfied that the taxpayer has provided sufficient justification to reverse the cancellation, the officer will cancel the cancellation.

It will be done by the competent officer within 30 days of the date of the application to cancel the registration. The order must be signed by the competent official in FORM GSTREG-22 to reverse the cancellation.

Revocation Period Time Limit

Any registered tax payer may request the cancellation of their GST registration within 30 days. Revocation requests can only be made when the relevant authority has cancelled the registration. Revocation is not possible if a taxpayer cancels their GST registration.