Revocation of Cancelled GST Registration under Section 30

What is the consequence faced by a taxpayer whose GST registration has been cancelled?

• Inability to hire employees

• Inability to open a bank account

• Inability to file income tax returns

• Inability to make taxable supply, e-way bills, and collect tax from customers

What is the time limit for filing a revocation application for cancelled GST registration?

• 60 days from the date of service of cancellation order

• 120 days from the date of service of cancellation order

• 90 days from the date of service of cancellation order

• 30 days from the date of service of cancellation order

What is the mandatory requirement before filing a revocation application in terms of Section 30 of the CGST Act, 2017?

• Submission of bank statements

• Aadhar authentication of the authorized signatory/ proprietor/ partner/ director

• Filing a legal affidavit

• Obtaining a tax clearance certificate

What happens if all the time limit for filing revocation application has lapsed?

• The registration cannot be reinstated and stands permanently cancelled

• The taxpayer can still file the application with a penalty

• The taxpayer can file an appeal with the Appellate Authority

• The taxpayer can request an extension from the Commissioner

What is the consequence of the cancellation of registration due to non-filing of returns?

• The taxpayer is required to file returns only if they wish to claim a tax refund

• The taxpayer is required to file returns only if they wish to continue business activities

• The taxpayer is required to file all the said returns along with payment of tax, interest & late fee before filing revocation application

• The taxpayer is exempt from filing any returns

What is the form in which the revocation application is to be filed at the common GST portal?

• Form GST REG-30

• Form GST REG-25

• Form GST REG-18

• Form GST REG-21

What is the time limit within which the officer will revoke the cancelled GST registration if satisfied with the reasons mentioned in the application?

• 45 days from the date of receipt of revocation application

• 60 days from the date of receipt of revocation application

• 15 days from the date of receipt of revocation application

• 30 days from the date of receipt of revocation application

What is the consequence of the cancellation of registration with retrospective effect?

• The taxpayer is required to furnish all returns relating to the period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration

• The taxpayer is not required to furnish any returns

• The taxpayer is required to furnish returns only if they wish to continue business activities

• The taxpayer is required to furnish returns only if they wish to claim a tax refund

What is the role of the proper officer if he issues a notice in Form GST REG-23 as to why the registration of taxpayer be revoked?

• The taxpayer will get 90 days’ time to respond to this notice

• The taxpayer will get 60 days’ time to respond to this notice

• The taxpayer will get 30 days’ time to respond to this notice

• The taxpayer will get 7 days’ time to respond to this notice

What does the revocation of cancelled GST registration represent for taxpayers?

• An opportunity to evade compliance with statutory requirements

• A permanent cessation of their business activities

• An opportunity to avoid paying taxes

• A second chance to rectify their compliance failures and continue their business activities without legal impediments