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CBIC allows Functionality to file Revocation Application for cancelled GST Registration

calendar15 Aug, 2020
timeReading Time: 3 Minutes
Revocation-Application-for-cancelled-GST-Registration

The (CBIC) Central Board of Indirect Taxes and Customs has permitted the Functionality to file for revocation application for cancelled GST Registration.

In a recommended issued by CBIC, said that Given the Removal of Order No. 01/2020 dated 25.06.2020, the limitation on filing revocation application, in case it was rejected, has been removed. Aggrieved taxpayers can apply for Withdrawal or cancellation of registering once again”.

The Central Board also held that, those taxpayers who have listed Appeal into rejection of the Annulment Application and the decision is still pending, they may also register for the Withdrawal. The Taxpayer is mandatory to log in and navigate to Services > Registration > Revocation Application to apply for Withdrawal. 

The GST Board had decided to deliver a chance to revoke the cancellation of GST Registration. The Finance Minister Nirmala Sitharaman[1] had said that the Taxpayers who could not get cancelled GST registrations restored in time are being allowed to apply for revocation of cancellation of booking up to 30th September, 2020, in all circumstances where registration has been canceled till 12th June, 2020.

Relevant features of the Advisory dated 06.08.2020

Relevant features of the Advisory

Rejection of application

The limit on filing withdrawal application, in case it was disallowed, has been removed from GST Registration Portal. The aggrieved taxpayers can apply for the revocation of the cancellation of registration once again.

Appeals Pending

The taxpayers who has filed Appeal against rejection of the Withdrawal Application and the decision is still incomplete can also submit the Revocation of Cancellation.

Manner of applying for Withdrawal

The Taxpayer is essential to log in and navigates to Services> Registration> Revocation Application to apply for revocation.

Read our article:CBIC notifies a new format for E-Invoice under GST

Madras HC directs Tax Administrators to grant GSTN for Credit transitions

The Madras High Court ordered the Commercial Tax Officials of Goods and Service Tax Network (GSTN) for migration or credit transition. The applicant, Guru Shoe Components and Company, is a manufacturer of Insoles that are put in shoes, directly registered as a dealer under the provisions of the Puducherry Goods and Services Taxes Act, 2017, before this it was a dealer under the provisions of the Puducherry Value Added Tax Act, 2007. The petitioner attempted to migrate subsisting credit available under the VAT scheme of the GST portal. 

Under section 139 of the PGST Act presents for the migration of existing taxpayers. As per the procedure set out for movement, existing dealers who held a valid PAN were supplied with a provisional user ID and password, generated by the Goods and Service Tax Network (GSTN)/R2. 

The petitioner declares that since no provisional ID was obtained from GSTN, it proceeded to utilize an ID using arbitrary units that, admittedly, has no basis and was defective. Since it was unable to use the credit generated based on incorrect ID, the petitioner, after that, applied for a new registration that was granted. Returns were listed wherein the applicant sought to claim credit of the input tax earned for the earlier period, unsuccessfully. The petitioner requested the respondent’s authorities namely the Nodal Officer/Joint Commissioner of Commercial Taxes and the Commercial Tax Officer to issue a username and password to accomplish the migration method, upload returns in GSTR1 and GSTR3 and maintain TRAN 1 credit under the old temporary ID earned from July and August 2017. 

Judgement 

The single bench of Justice Anita Sumanth directed the Commercial Tax Officer to issue the required positive suggestions for transition of credit available in the account of the Chairman, Goods, and Services Tax Network within four weeks. The (CBIC) Central Board of Indirect Taxes and Customs has permitted the Functionality to file for revocation application for cancelation of GST Registration. The court further directed that the appropriate authority issue significant implication to the petitioner authorizing it to access the GST portal and upload the forms, within four weeks for GST Registration.

Read our article:Poultry Meal to attract 5% GST and Poultry Fat to attract 12% GST: Says AAR

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