On completion of this lesson, you will be able to understand:
· Section 28 – Amendment of Registration
· Section 29 – Cancellation of Registration
· Section 30 – Revocation of Cancellation of Registration
Please go through the Fifth Video of the Chapter 3.
In this Chapter we will see various provisions regarding Cancellation / Amendment of Registration in GST Law.
Amendment to the Registration Certificate is permissible.
The proper officer may collect the information
· Furnished directly by the registrant or
· Ascertained by him.
Proper Officer can approve or reject amendments in the registration particulars in the manner and within such period as may be prescribed.
It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the registrant can himself carry out the amendments.
Cancellation of Registration Certificate
Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in GST Law. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed.
a) The Business has been discontinued, transferred fully or for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or
b) There is a change in the constitution of the business; or
c) The taxable person is no longer liable to be registered under the Act. This is not applicable for persons registered voluntarily.
Cancellation of Registration by Officer
Circumstances specified under GST Law, the proper officer can cancel the registration on his own.
1. Registered Person has contravened any provisions of the Act or Rules.
2. Not filing return for a continuous period of three consecutive periods for a compounding taxpayer and
3. Not filing return for a continuous period of six months for a normal taxable person.
4. Not commencing business within six months from the date of registration by a person who had taken voluntary registration.
5. Registration has been obtained by means of fraud, willful misstatement or suppression of facts.
Before cancelling the registration, the proper officer has to follow the principles of natural justice.
The cancellation of registration under one Act (say CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. SGST Act).
Liability on Cancellation
The Person will be liable to pay tax and other dues for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
Registered Person is also liable to pay an amount equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery. The amount should be calculated accordingly.
Revocation of Cancellation
When the Registration is cancelled by the proper officer on his own motion, Registered Person may apply to such officer for revocation of cancellation of the registration. It should be done within 30 days from the date of service of the cancellation order.
The Proper Officer can either revoke cancellation of the Registration or reject the application. An opportunity of being heard should be given to the Applicant.