Question ID :
29620
cancellation of GST no
An architecture firm (prop) under central jurisdiction had applied for cancellation of GST on 06-01-18 as its turnover was not expected to go beyond 20 Lacs during a year. Till date it has not been cancelled. Grievances have also been registered at Portal a couple of times but of no use. Local office of Central Govt(GST) also does not take responsibility in this regard and is noncooperative. In such a scenario, Whether Prop can continue his business in his individual name as he does not want to charge GST on clients to whom it is not refundable also
Posted by
Mahesh Kumar
on
May 05, 2018
Filed Under
GST
The firm is required to file GST return till the order of cancellation is received. otherwise penalty for non filing of the return will be levied.
Posted by
CA. SATISH CHAND GARG on
May 05, 2018
Answer ID :
68696
When a person files cancellation application under Rule 20, the department is duty bound to take action on such application that too within time bound manner (30 days) as per Rule 22. If by any reason, department has not complete action on its part, its failure of officers for which compliances cannot be asked from assessee. I believe, after that (time limitation), if taxpayers doesnt file return then no action can be taken abasing him.
Posted by
Jatin Harjai on
May 28, 2018
Answer ID :
68698
When a person files cancellation application under Rule 20, the department is duty bound to take action on such application that too within time bound manner (30 days) as per Rule 22. If by any reason, department has not complete action on its part, it is a failure of officers for which compliances cannot be asked from assessee. I believe, after that (time limitation), if taxpayers doesnt file return then no action can be taken against him.
Posted by
Jatin Harjai on
May 28, 2018