CBIC has issued Circular 99/18/2019 - GST providing clarification on the return filling requirements in case of revocation of cancellation of registration.
If any taxpayer's registration has been cancelled on account of non-filling of returns, there are two possibilities of such cancellation:
Case 1. The registration is cancelled as of current date.
Case 2. The registration is cancelled as of the date of filing of last return.
Case 1: In the first case where the registration is cancelled with effect from the current date, the taxpayer has to file the GST returns upto the date of cancellation before applying revocation of cancellation of registration. and the remaining returns (up to date) should be filed within 30 days of revocation of cancellation of Registration.
e.g. If any tax payer has filed Returns upto Jul 2018. His registration has been cancelled with effect from Dec 2018. He has applied for revocation of cancellation in April 2019.
In such -
Case 2.: He has to file his all returns till Dec. 2019 before applying for revocation of cancellation.
He has to submit all returns from Jan 2019 to Apr 2019 within 30 days of order for revocation of cancellation of registration.
In the Second case where the registration has been cancelled retrospectively from the date of filing last return, the tax payer has to file all the remaining returns within 30 days of revocation of cancellation of registration.
If any tax payer has filed Returns upto Jul 2018. His registration has been cancelled with effect from Jul 2018. He has applied for revocation of cancellation in April 2019.
In such -
He has to submit all returns from Aug 2018 to Apr 2019 within 30 days of order for revocation of cancellation of registration.
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