Page 22 - Chapter 9 Registration

(I) A registered person has contravened any of the following provisions of the GST law:-
a) he does not conduct any business from the declared place of business.

b) he issues invoice/bill without supply of goods or services or both in violation of the provisions of GST law.
c) he violates the provisions of anti-profiteering.
d) he violates the provisions relating to furnishing of bank details.
e) He avails input tax credit in violation of the provisions of section 16 of CGST Act or the rules made thereunder.

f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax
periods which is in excess of the outward supplies declared by him in his valid return under section
39 for the said tax periods.
g) violates the provision of rule 86B.

h) being a registered person required to file return under section 39(1) for each month or part thereof,
has not furnished returns for a continuous 6 months.
i) being a registered person required to file return under proviso to section 39(1) for each quarter or
part thereof, has not furnished returns for a continuous 2 tax periods.
ii) A person paying tax under composition levy has furnished the return for a financial year beyond 3

months from the due date of furnishing the said return.
iii) Voluntarily registered person has not commenced the business within 6 months from the date of
registration.

iv) Registration was obtained by means of fraud, wilful misstatement or suppression of facts.

12. Sec 30 read with Rule 23:- Revocation of cancellation of registration
CCP 09.12.29.00

M/s. S Corporation has made default in furnishing returns. It has not filed returns from the month
of June 20XX. The proper officer cancelled its registration with effect from 1st January 20XY by an
order dated 1st January 20XY. It applied for revocation of cancellation of registration and the order

for revocation of cancellation of registration was passed on 1st March 20XY. What are the
provisions regarding filing returns before making such an application of revocation of cancellation
of registration for the given case? What is the time limit within which it can apply for revocation of
cancellation of registration? [CA IPC July 21 Exam]
Answer:-

Legal Provision:-
Ü As per section 30 of CGST Act, 2017 read with Rule 23 of CGST Rules, 2017, where the registration is
cancelled suo-motu by the appropriate officer, the registrant seeking revocation of the order, has to

apply for the revocation of cancellation within 90 days from the date of service of the order of
cancellation of registration.
Ü However, such period can be further extended upto 180 days, if sufficient cause has been shown by
registrant.
Ü Further, he has to furnish all the returns due till the date of such cancellation before the application

for revocation can be filed.
Ü Further, he should also pay any amount due as tax along with any amount payable towards interest,
penalty, and late fee in respect of the said returns.
Discussion & Conclusion:-

Ü Thus, in the given case, before making an application for revocation of cancellation of registration,

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