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Karnataka GST Dept Issued Clarification On Revocation Of Cancelled GSTIN Beyond 90 Days Based On Court Orders

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Karnataka | 11th June 2022: The Karnataka GST Department vide Circular GST No. 01/2022-23 dated June 02, 2022 issued clarification on of cancelled GSTIN beyond 90 days by the Local Goods and Service Tax Offices (“LGSTO’s”) and the Sub Goods and Service Tax Offices (“SGSTO’s”) based on Court Orders.

Text of official circular

1. As per Section 29(2)(c), the proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where any registered person has not furnished returns for a continuous period of six months. A taxpayer whose registration is cancelled by the proper officer can apply for reversal of such cancellation of GST registration by applying Form GST REG-21.

2. This application is required to be filed within 30 days of receiving the notice for the cancellation of GST registration; this was extended till 90 days on certain conditions. Some of the tax payers did not apply for revocation of cancelled GSTIN beyond 90 days, as the result of which the common portal did not allow filing Revocation application. Hence, in such cases, the taxpayers have to approach the appellate authorities or the high courts for the redressal of the issue.

3. In order to revoke the cancelled registration after 90 days, which was allowed by the concerned appellate authority or the High Court, there was no electronic module in place to revoke such cancelled registration.

4. Now a module has been developed and tested in order to revoke cancelled GSTIN beyond 90 days. With the help of the module – Revocation after Appeal / Court Orders, LGSTO’s/SGSTO’s can revoke cancelled GSTINs of the Tax payers who have not applied for Revocation beyond 90 days and preferred the appeal.

5. The path for revocation of cancellation at GST Pro is Registration Request> Approve Revocation Request> Revocation after Appeal/High Court Order. To enable the (revocation, the proper officer has to select the GSTIN and upload the pdf copy of the Appeal order or High Court order along with the Revocation Proceedings drawn to revoke the cancelled GSTIN. All the actions have to be done with the Digital Signature Certificate of the Officer.

6. If any grievances in this module, officers are directed to raise a grievance on the GST Pro and can contact the e Governance section of this office.

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