CANCELLATION OF GST REGISTRATION OR DROPPING OF CANCELLATION OF REGISTRATION PROCEEDINGS IN CERTAIN CASES
The Goods and Services Tax Act, 2017 came into force in
India with effect from 1.7.2017.
The Central and State Government officers has initiated
proceedings in certain cases for cancellation of GSTIN issued to the taxpayer
for non submission of GST returns by the taxpayers or for non receipt of GST
returns in certain cases.
The Central Government has given detailed instructions to
be followed by the officers in respect of cancellation of GSTIN or dropping of
cancellation of GSTIN proceedings and also prescribed FORM GST REG-20.
The Central Government Notification and Format of FORM
GST REG-20 is given below for ready reference.
[To be published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section
(i)]
Government of India Ministry
of Finance Department of Revenue
Central Board of Indirect
Taxes and Customs
Notification No. 39/2018 –
Central Tax
New Delhi, the 4th September,
2018
G.S.R……(E).- In exercise of the powers conferred by
section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules
further to amend the
Central Goods and Services Tax Rules,
2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2018.
(2) Save as
otherwise provided
in these rules, they shall come
into force on the date
of their publication
in the Official Gazette.
2. In the Central Goods and Services Tax Rules,
2017, (hereinafter referred to as the said rules),
in rule 22, in sub-rule (4),
the following proviso shall be inserted, namely:-
“Provided that where the person instead of replying to the notice served under sub-rule
(1) for contravention of
the
provisions contained in clause (b)
or clause
(c) of sub-section (2) of section 29, furnishes all the pending returns and makes full payment of the tax dues
along with applicable interest and late fee, the proper officer shall drop the proceedings and
pass an order in FORM GST-REG 20.”.
8. In
the
said rules, for FORM
GST
REG-20,
the
following
FORM
shall be substituted, namely:-
“FORM GST
REG-20
[See rule 22(4)]
Reference No. - Date - To
Name Address
GSTIN/UIN
Show
Cause Notice No.
Date-
Order for dropping the proceedings for cancellation
of registration
This has reference to your reply filed vide ARN ---------- dated ----- in response to the show cause notice
referred to above. Upon consideration of your
reply
and/or submissions made during hearing, the proceedings initiated for
cancellation
of registration stands
vacated for the following reasons:
<<text>>
or
The
above referred show
cause notice was issued for
contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29
of the Central Goods Services Tax Act, 2017. As you have
filed all the pending returns which were due on
the date of issue
of the aforesaid notice, and have
made full payment
of tax along with applicable interest
and
late fee, the proceedings initiated
for cancellation of registration
are hereby dropped.
Signature
< Name
of the Officer>
Designation
Jurisdiction
Place:
Date:
”.
[F.
No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to
the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,
2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended
vide notification No. 29/2018-Central Tax, dated the 6th July, 2018, published vide number
G.S.R
611 (E), dated
the 6th July,
2018.