Question ID : 24237

registration problem

A client had migrated in July and got GST regn number and was able to log in. However in July end it was cancelled without any intimation. Since he had given the GSTN for input and also issued invoices he did not want to apply fresh and get another GSTN. After visiting various GST offices, he got new GSTN in September end. For July, Aug and Sep he was using the old number in the sale invoices. Now he has new GSTN and new log in id. How to pay the GST collected in old number? How to claim ITC, though he may forego since it is minimal? If the pays the tax in new GSTN, how to file GSTR for July and Sep? Can he file GSTR1 for july aug and sep combined in sep GSTR 3B, and sep GST 1 (although he may have to change the invoice dates)

Answer ID : 58572

In accordance to the provisions of section 29(2) of CGST Act 2017, the proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,–– (a) a registered person has contravened such provisions of the Act or the rules made there under as may be prescribed, or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods, or (c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months, or (d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration, or (e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. So it is pertinent to note that officer can not cancel the registration without giving an opportunity of being heard. So you may write a letter to the officer and ask for the reasons for cancellation and also mention that no opportunity was given at the time of cancellation of registration.

Answer ID : 58579

It is better to inform the authorities and ask for solution. Also send the same to GSTN.

Answer ID : 58581

you must lodge complaint to the helpdesk regarding cancellation of GSTN

Answer ID : 58582

Further if you got new registration, you must reissue the invoices made earlier under new GSTIN and submit the detail in Sep Return itself

Answer ID : 58587

Write the same to GSTN

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