Sec 30 – Revocation of cancellation of registration

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Sec 30 – Revocation of cancellation of registration 2017-04-14T14:09:36+00:00

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  • Ashish BadalaCA Ashish Badala
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    (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order.

    (2) The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application:
    Provided that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard.

    (3) The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under this Act.

    Priya MadrechaPriya Madrecha
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    30.1 Analysis
    Any registered taxable person, whose registration is cancelled, subject to prescribed conditions and circumstances, may apply to proper officer for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order. The proper officer may in prescribed manner and within prescribed period, by an order, either revoke cancellation of the registration, or reject the application for revocation for good and sufficient reasons.
    The proper officer shall not reject the application for revocation of cancellation of registration without giving a show cause notice and without giving the person a reasonable opportunity of being heard.
    Revocation of cancellation of registration under State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a revocation of cancellation of registration under the Central Goods and Service Tax Act
    30.2 Comparative Review
    At present, the threshold limit for registration under Central Excise is INR 150 lacs (this is optional), under service tax is INR 10 lacs and under many State VAT laws between INR 5 – 10 lacs
    Section in
    CGST Act     Title     Corresponding
    Section in Central
    Excise Act, 1944     Corresponding
    Section in Finance
    Act, 1994     VAT/New
    Provision
    22     Registrations     Section-6 of CEA
    1944 read with
    Rule 9 of Central
    Excise Rules 2002     Section 69 of the Finance Act 1994 read with Rule 4 of Service
    Tax Rules 1994     Different     states have     different provisions under their ACT.
    30.3 FAQ’s
    Q1.  Who is the person liable to take a Registration under the GST Law?
    Ans.  In terms of Sub-Section (1) of Section 22 of the CGST Act, every supplier making taxable supplies is liable for registration if his aggregate turnover in a financial year exceeds twenty lakh rupees.
    Q2.  What is the time limit for taking a Registration under GST Law ?
    Ans.  Every person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed. Provided casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business.
    Q3.  If a person is operating in different states, with the same PAN number, whether he operate with a single Registration?
    Ans.  Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Sub-section (1) of Section 25 of GST Law.
    Q4.  Whether a person having multiple business verticals in a State can obtain different registrations?
    Ans.  In terms of Sub-Section (2) of Section 25, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed.
    Q5.  Is there a provision for a person to get himself registered voluntarily though he may not be liable to pay GST?
    Ans.  In terms of Sub-section (3) of Section 25 a person, though not liable to be registered under Section 22, may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.
    Q6.  Is possession of a Permanent Account Number (PAN) mandatory for obtaining a registration?
    Ans.  Every person shall have a Permanent Account Number issued under the Income Tax. Act, 1961 (43 of 1961) in order to be eligible for grant of registration under Section 22 of the Act.
    Q7.  Whether the department through the proper officer, Suo-motto proceed with registration of a Person under this Act?
    Ans.  In terms of Sub-Section 8 of Section 25, Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action that is, or may be taken under this Act, or under any other law for the time being in force, proceed to register such person in the manner as may be prescribed Suo-motto.
    Q8.  When the proper Officer can grant a Certificate for Registration?
    Ans.  In terms of Sub-Section 10 of Section 25, the registration or the Unique Identity Number, shall be granted or rejected after due verification in the manner and within such period as may be prescribed.
    Q9.  Whether the Registration granted to any person is permanent?
    Ans.  Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, or revoked.
    Q10.  What is the validity period of the Registration certificate issued to Casual Taxable Person and non-Resident Taxable person?
    Ans.  The certificate of registration issued to a “casual taxable person” or a “non-resident taxable person” shall be valid for a period of ninety days from the effective date of registration. A proviso has been made available in this statute by enshrining a discretionary authority for the proper officer, who may at the request of the said taxable person, extend the validity of the aforesaid period of ninety days by a further period not exceeding ninety days.
    Q.11. Is there any Advance tax to be paid by Casual Taxable Person and non-Resident Taxable person at the time of obtaining Registration under this Special Category?
    Ans.  Yes, it has been made mandatory in the ACT, that a casual taxable person or a non- resident taxable person shall, at the time of submission of application for registration
    under sub-section (2) of section 27, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought. This provision of depositing advance additional amount of tax equivalent to the estimated tax liability of such person is applicable for the period for which the extension beyond ninety days is being sought.
    Q12.  Whether amendments to the Registration Certificates issued by the Proper officer is permissible?
    Ans.  In terms of Section 28, the proper officer may, on the basis of such information furnished either by the Registrant or as ascertained by him, approve or reject amendments in the registration particulars in the manner and within such period as may be prescribed:
    Q13.  Whether Cancellation of Registration Certificate is permissible?
    Ans.  Any Registration granted under this Act may be cancelled by the Proper Officer, on various circumstances and the provisions of the law on this subject have been outlined under Section 29 of the ACT. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed.
    Q14.  Whether cancellation of Registration under CGST ACT means cancellation under SGST ACT also?
    Ans.  The cancellation of registration under the CGST Act /S GST Act shall be deemed to be a cancellation of registration under the SGST Act / CGST Act mutually. Q.15.  Can the proper Officer Cancel the Registration on his own Suo-motto?
    Ans.  Yes, The Proper Officer can cancel the Registration once issued on his own Volition However, such officer must follow the principles of natural justice by issuing a Notice and pass an appealable order.

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