Karnataka GST Dept. issued clarification on revocation of cancelled GSTIN beyond 90 days based on Court Orders

The Karnataka GST Department vide Circular GST No. 01/2022-23 dated June 02, 2022 issued clarification on revocation of cancelled GSTIN beyond 90 days by the Local Goods and Service Tax Offices (“LGSTO’s”) and the Sub Goods and Service Tax Offices (“SGSTO’s”) based on Court Orders.

The Circular is Given Below:

As per Section 29(2)(c), the proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where any registered person has not furnished returns for a continuous period of six months. A taxpayer whose registration is cancelled by the proper officer can apply for reversal of such cancellation of GST registration by applying Form GST REG-21.

2. This application must be filed within 30 days of receiving the notice of cancellation of GST registration; however, under certain circumstances, this deadline was extended to 90 days. Because certain taxpayers did not ask for revocation of their cancelled GSTIN for more than 90 days, the common portal did not allow them to file a revocation application. As a result, taxpayers in such situations must seek remedies from the appellate authorities or the high courts.

3. There was no electronic module in place to revoke the cancelled registration after 90 days, as required by the concerned appellate authority or the High Court.

4. A module has now been designed and tested to revoke a GSTIN that has been cancelled for more than 90 days. LGSTOs/SGSTOs can use the Revocation after Appeal / Court Orders module to revoke cancelled GSTINs of Taxpayers who have not asked for revocation for more than 90 days and have filed an appeal.

Official Circular can be Downloaded from PDF Given Below: