About GST Cancelled/Suspended Related Services

GST Cancelled/Suspended Related Services encompass a range of services provided by the Goods and Services Tax (GST) department to address the status of taxpayers whose GST registration has been cancelled or suspended. These services include revocation of cancellation, restoration of suspended registration, filing of pending returns, and making payments for outstanding tax liabilities.

Applications for Filing

The applications for filing GST Cancelled/Suspended Related Services can be broadly categorized into two types:

1. Services for Taxpayers with Cancelled GST Registration:
   • Revocation of Cancellation: Taxpayers can apply for the revocation of cancelled GST registration if they have resolved the issues that led to the cancellation and intend to resume taxable business activities.
2. Services for Taxpayers with Suspended GST Registration:
   • Restoration of Suspended Registration: Taxpayers can apply for the restoration of their suspended GST registration if they have complied with the tax authorities’ requirements and wish to continue carrying on taxable business activities.
   • Filing Pending Returns: Taxpayers with suspended registration are allowed to file pending GST returns, such as GSTR-10 (Final Return), to fulfil their compliance obligations.
   • Making Payments: Taxpayers with suspended registration can make payments for outstanding tax liabilities to avoid further penalties and interest charges.

Eligibility

The eligibility criteria for availing GST Cancelled/Suspended Related Services vary depending on the specific service:

• Revocation of Cancellation: Taxpayers must have addressed the reasons for cancellation, settled outstanding tax liabilities, and filed pending GST returns.
• Restoration of Suspended Registration: Taxpayers must have complied with the tax authorities’ requirements, including filing pending GST returns, making payments for outstanding tax liabilities, and rectifying any non-compliance issues.
• Filing Pending Returns: Taxpayers with suspended registration must have a valid reason for not filing the returns earlier and must be willing to fulfill their compliance obligations.
• Making Payments: Taxpayers with suspended registration must have the financial means to make the payments and must be willing to clear their outstanding tax liabilities.

Documents Needed

The documents required for availing GST Cancelled/Suspended Related Services typically include:

• GSTIN (Goods and Services Tax Identification Number)
• PAN (Permanent Account Number)
• Application form for the relevant service (Revocation of Cancellation, Restoration of Suspended Registration, Filing Pending Returns, Making Payments)
• Supporting documents, such as proof of address, proof of business, copies of pending GST returns, and proof of payment for outstanding tax liabilities