The Maharashtra GST Department vide Internal Circular No. 06A of 2022 dated March 23, 2022 has issued instructions regarding care to be taken while revocation of cancellation of GST registration.
Registration of several taxpayers have been cancelled under sub-section (2) of section 29 of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act”) due to non-filing of returns in FORM GSTR-3B or GSTR-4. Sub-section (2) of section 29 of the Act, 2017 empowers the proper officer to cancel the registration from such date, including any retrospective date, as he may deem fit. Circular instructions are also issued regarding cancellation of registration on account of failure to furnish returns vide Internal Circular No. 9A of 2021 dt July 29, 2021.
During review of GSTR-3B follow up by field officers, it is noticed that a few officers have approved revocation of cancellation of registration without getting returns filed and payments made as required u/s 30 r/w Rule 23 of the MGST Rules, 2017. It was also noticed that few of such registered persons whose cancellation of registration was revoked have not filed GSTR-3B or GSTR-4 returns within the prescribed date after revocation of cancellation of registration i.e. within 30 days from the date of order of revocation of cancellation of registration. Moreover, in cases of revocation of retrospective cancellations, payments are not made and/or returns are not filed within 30 days from the order of revocation of cancellation of registration.
Even after revocation, if a registered person fails to file returns, the appropriate action under section 29, section 75(12), section 62 and/or section 132 may be initiated, or if found fit, be proposed for Audit under section 65.
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