Can GST Be Cancelled Without Notice?
Can GST Be Cancelled Without Notice?
Bahut log samajhte hain ki GST registration ek baar mil gaya to permanent hota hai.
Unhe lagta hai jab tak khud application na karein, GST cancel nahi ho sakta.
Lekin reality thodi alag hai.
GST department suo motu bhi registration cancel kar sakta hai —
agar certain conditions trigger ho jayein.
Chaliye simple language me samajhte hain.
GST Kab Cancel Ho Sakta Hai?
Department registration cancel kar sakta hai agar:
Returns continuously file nahi kiye gaye
Business declared address par exist nahi karta
Fake invoices ya suspicious transactions detect hote hain
Registration fraud ya misstatement ke basis par liya gaya ho
Yeh power Section 29 of CGST Act me di gayi hai.
Kya Bina Notice GST Cancel Ho Sakta Hai?
Law ke hisaab se, cancellation se pehle show cause notice issue hona chahiye.
Generally department REG-17 notice issue karta hai
aur taxpayer ko reply ka mauka diya jata hai.
Lekin practical problem tab hoti hai jab:
Notice portal par upload hota hai
Taxpayer portal regularly check nahi karta
Email ya mobile updated nahi hota
Reply time par file nahi hota
Phir ex-parte cancellation order pass ho jata hai.
Technically notice diya gaya hota hai,
lekin taxpayer ko pata nahi chalta.
Agar GST Cancel Ho Gaya To Kya Hoga?
Aap tax invoice issue nahi kar sakte
GST collect nahi kar sakte
Input Tax Credit block ho sakta hai
Customers ka trust impact hota hai
Business operations ruk sakte hain
Agar cancellation retrospective ho gaya,
toh purane transactions par bhi effect pad sakta hai.
Agar Cancellation Order Aa Jaye To Kya Karein?
Revocation application file kar sakte hain (within prescribed time)
Pending returns file karke compliance clear karein
Interest aur late fee pay karke restore kara sakte hain
Agar time limit cross ho gaya ho,
toh appeal ka option available hota hai.
Time yahan sabse important factor hota hai.
Safe Kaise Rahein?
GST portal regularly check karein
Email aur mobile number updated rakhein
Returns time par file karein
Business address compliance maintain karein
Portal notices ignore na karein
Most cancellations negligence ki wajah se hote hain.
Conclusion
GST bina notice ke ideally cancel nahi hona chahiye.
Lekin agar aap portal monitor nahi karte,
toh practical terms me aapko bina pata chale cancellation ho sakta hai.
Compliance routine banaiye.
Portal checking habit banaiye.
Prevention hamesha restoration se sasta hota hai.
Written by:
Abhishek Gupta
Chartered Accountant
Office No. 19, Sagar Building, 4th Floor, Plot-327,
Narshi Natha Street, Masjid Bunder (West),
Mumbai – 400009
📞 9324776120
🌐 www.consultguruji.com