Yes, a cancelled GST registration can be restored subject to the conditions mentioned in paragraph 229 of the order of Tvl. Suguna Cutpiece Centre case. The said paragraph lays down the conditions that need to be satisfied before a cancelled GST registration can be restored. These conditions are as follows:
1. The application for restoration must be filed within one year from the date of cancellation.
2. The application must be filed in Form GST REG-21, along with the prescribed fees.
3. All the returns for the period from the effective date of registration till the date of cancellation must be filed.
4. All the tax dues, interest, and penalty for the said period must be paid.
5. Any other amount payable under the GST Act, including the amount of input tax credit that has been availed but not reversed, must be paid.
6. The proper officer must be satisfied that there are no other grounds for not restoring the registration.
If the proper officer is satisfied that all the above conditions have been met, they may issue an order for the restoration of the registration, subject to such terms and conditions as they may deem fit. It is important to note that the restoration of registration is subject to the conditions mentioned in the order of Tvl. Suguna Cutpiece Centre case and any other provisions of the GST Act.
1. The restoration of cancelled GST registration can only be done if the registration was cancelled by the proper officer and not if the registration was surrendered by the registered person.
2. In case the registration was cancelled suo moto by the proper officer, the registered person must file an application for revocation of cancellation before applying for restoration.
3. The GST registration can be cancelled due to various reasons, such as non-filing of returns, non-payment of tax, or non-compliance with other provisions of the GST Act.
4. In case the registered person has not filed returns or paid taxes for the period from the effective date of registration till the date of cancellation, they must file the returns and pay the taxes before filing the application for restoration.
5. The proper officer may reject the application for restoration if they are not satisfied with the reasons mentioned in the application or if they find that the applicant has not complied with the conditions mentioned in the order of Tvl. Suguna Cutpiece Centre case.
6. In case the registered person has not complied with the conditions for restoration, they may apply for a waiver of the said conditions. However, the waiver may only be granted in exceptional circumstances, and the proper officer must record the reasons for granting the waiver.
7. The restoration of cancelled GST registration is effective from the date of the order of restoration, and the registered person must comply with all the provisions of the GST Act from the said date.
If the registered person does not comply with the conditions mentioned in the order of Tvl. Suguna Cutpiece Centre case, then the proper officer may reject the application for restoration of cancelled GST registration. The conditions mentioned in the said case are as follows:
1. The registered person must file an application for restoration of cancelled GST registration within one year from the date of cancellation.
2. All the returns for the period from the effective date of registration till the date of cancellation must be filed.
3. All the tax dues, interest, and penalty for the said period must be paid.
4. Any other amount payable under the GST Act, including the amount of input tax credit that has been availed but not reversed, must be paid.
If the proper officer finds that the registered person has not complied with any of the above-mentioned conditions, they may reject the application for restoration of cancelled GST registration. In such a case, the registered person may file a review application before the proper officer, and if still dissatisfied, they may file an appeal before the First Appellate Authority. However, it is always advisable to comply with all the conditions mentioned in the order of Tvl. Suguna Cutpiece Centre case before applying for the restoration of cancelled GST registration to avoid any unnecessary delays or legal hassles.
Here are some frequently asked questions (FAQs) regarding the restoration of cancelled GST registration subject to the conditions mentioned in paragraph 229 of the order of Tvl. Suguna Cutpiece Centre case:
A: The application for the restoration of cancelled GST registration must be filed within one year from the date of cancellation.
A: The application for the restoration of cancelled GST registration must be filed in Form GST REG-21.
A: No, the restoration of cancelled GST registration is only applicable if the registration was cancelled by the proper officer and not if it was surrendered by the registered person.
A: The conditions that need to be met before applying for the restoration of cancelled GST registration are as follows:
1. The application must be filed within one year from the date of cancellation.
2. The application must be filed in Form GST REG-21, along with the prescribed fees.
3. All the returns for the period from the effective date of registration till the date of cancellation must be filed.
4. All the tax dues, interest, and penalty for the said period must be paid.
5. Any other amount payable under the GST Act, including the amount of input tax credit that has been availed but not reversed, must be paid.
6. The proper officer must be satisfied that there are no other grounds for not restoring the registration.
A: The restoration of cancelled GST registration is effective from the date of the order of restoration.
A: The proper officer may reject the application for restoration if they find that the applicant has not complied with the conditions mentioned in the order of Tvl. Suguna Cutpiece Centre case.
Tax Invoice, Debit Note And Credit Note under GST
