Question ID :
39254
SURRENDER/ CANCELLATION OF GSTN
X AN INDIVIDUAL HAVING A TIN NO BEFORE GST WAS ALLOTTED A GST NO BY SYSTEM. NOW X REALIZED THAT TIN NO WAS ALREADY SURRENDERED ON 31.05.2016, BUT DUE TO SOME REASON THE TIN NO WAS NOT CANCELLED BY THE VAT AUTHORITY. NOW HE APPROACHED THE VAT AUTHRORITY AND GOT TIN NO CANCELLED WEF 2016. MY QUERY IS AS GSTN NO IS ALLOTED BY GST SYSTEM TO MR X, AND IS UNDER PROVISIONAL BASIS, MR X HAS NOT UPDATED THE GSTN NO. NOW HE WANTS TO SURRENDER/CANCEL THE GSTN NO. SO WHAT IS THE PROCEDURE TO SURRENDER THE GSTN NO. WHETHER NOW HE WILL HAVE TO FILE ALL THE GSTN RETRUN FROM 01.07.18 TO UP TO DATE, SO THAT HE WILL BE ABLE TO CANCEL THE SAME, HE HAS NO GSTN SALE RIGHT FROM BEGINNING. BUT IF HE FILES THE GSTN RETURN THEN LATE FEE OF HIGH VALUE WILL ARISE, WITHOUT ANY FAULT OF ASSESEE
WHAT TO DO IN THIS CASE.
posted by
pradeep kumar agrawal
on
Jun 29 2019 12:00AM