Due to regional variations in how the Goods and Services Tax (GST) is applied, the procedure for reactivating a suspended GST number differs from nation to nation. These are general procedures that you might have to adhere to. It’s crucial to remember that there may be variations in the particular processes, so for precise and current information, you should speak with the tax authority or other pertinent government organization in your nation.
Reasons for Removing or Suspending a GST Registration:
The CGST Act, 2017’s Section 29 addresses the suspension of GST registration. The procedure for this is described in CGST Rules, 2017 Rule 21. Section 29(2) of the CGST Act permits the competent GST officer to cancel an individual’s registration as of any date, including the retrospective date or the prior date. The taxpayer has the right to take any appropriate action if he hasn’t filed his taxes for a continuous six months. The subsequent rationales for the revocation of registration are as follows
- Whenever the business’s constitution is altered
- When the company is sold, moves, or shuts down
- When the taxpayer fails to comply with the provisions of the GST Act.
The GST officer temporarily suspends the taxpayer’s GST number when the taxpayer voluntarily requests cancellation.
In circumstances when the GST number was obtained through dishonest means. The officer is able to revoke the taxpayer’s GST registration online.
If the tax authorities have discovered that the business is run from a location other than the one specified during portal registration, not launching the company within six months after registering for GST. The GST number might be cancelled or suspended as a result.
If the authorities have discovered that the taxpayer has submitted bills without providing the requested goods or services. Removing or suspending the GST registration is an option.
There may be a notice before the registration is canceled if the taxpayer does not provide the information about his bank account.
Taxpayers registered under the program have not provided the returns for three consecutive tax periods; taxpayers not enrolled under the composition system have not filed the returns for six months.
Before the GST registration is suspended or canceled, the taxpayer will receive sufficient notice. The officer provides the offender a warning or a chance to make amends before deciding to suspend.
Here’s a General Guide On How to Activate Suspended GST Number
By adhering to the above defaults, registered taxpayers may ask for the how to reactivate GST number within 30 days. The GST number that was canceled or suspended will then automatically be reinstated. Once the outstanding GST returns are filed, the taxpayer has the option to choose automatic drop procedures. Only once the taxpayer’s GST has been suspended by an authorized GST officer may this be completed. Under no circumstances may the taxpayer withdraw the GST that he voluntarily suspended.
Activation of GSTIN using Automated Drop Procedures
An advise regarding the option to “initiate drop proceedings” for suspended GSTINs due to non-filing of returns was released by the Goods and Services Network in December 2022. The GST portal now has this feature enabled. The suspension resulting from the failure to file GST returns may be revoked by the taxpayer. For taxpayers who, for various reasons, were unable to file their returns on time, the advent of this option has been a huge comfort. Here are the steps to follow in order to know how to activate GST number:
Step 1: The taxpayer must sign into the GST site, navigate to the “Services” section, and choose the “User Services” tab.
Step 2: From the drop-down list, users must select the option labeled “View Notices and Orders.”
Step 3: The next action required of the taxpayer is to select “Initiate Drop Proceedings.”
Step 4: The suspension is immediately lifted and the GST number is activated once the system displays a message congratulating the user on successfully starting the drop procedure.
In order to have their GSTINs reinstated and revoked, taxpayers whose GSTINs were suspended before to December 1, 2022, must speak with their jurisdictional tax officers. Taxpayers who have submitted all of their outstanding taxes but have missed the deadline to respond to the show cause notice are still subject to the same rules. In order to know how to activate suspended GST, they must get in touch with their jurisdictional authority.
Conclusion
To prevent the GST number from being cancelled, it is crucial to adhere to GST regulations, which include paying taxes and filing returns on schedule. Upon receiving a notice of suspension from the tax authorities, the taxpayer is required to address the reasons behind their non-compliance.
The automatic drop procedures in the GST portal allow the taxpayer to reverse the suspension or cancellation. This is only feasible if the taxpayer filed the returns after the suspension was imposed for failure to file them. In order to prevent the cancellation from harming his business, the taxpayer must promptly get in touch with the jurisdictional authority to rescind the cancellation and activate his GSTIN for any other reason.
FAQs on How to Activate Suspended GST Number in 2024
1. What is the deadline for the taxpayer to rescind their voluntary cancellation of their GSTIN?
The taxpayer has 30 days from the date of request to submit for revocation if he wants to withdraw his request for registration cancellation and wishes to do so.
2. Where may the taxpayer get the notice that the jurisdictional officer sent regarding the GSTIN suspension?
The system-generated notifications of suspension and cancellation of registration, in the form of GST REG-31, are accessible through the site. The form is also emailed to the taxpayer’s registered email address via email.
3. Which documentation is required in order to reactivate my GST number?
In general, the most recent GST returns, evidence of tax payments, and any other documents specified in the suspension notice must be submitted.
4. For what length of time may a suspended GST number be reactivated?
In most cases, the reactivate GST number procedure takes a few days after you complete the required returns and answer to any notices, but it can take longer.
5. Can I carry on with my business while my GST number is suspended?
No, you are not allowed to conduct business with a suspended GST number. It is imperative to resolve the suspension as soon as possible to avoid penalties and legal issues.
Note- Still you are not able to do How to Activate Suspended GST Number you can consult a leading consultant of GST Registration in Ghaziabad
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