Question ID : 40838

regn cancelled suo-moto but assessed continues to raise invoice

An individual assessee was regd under GST. However for 6 months he did not file returns, GST dept issued notice, assessed did not reply and hence regn was cancelled suo-moto. But he continued to raise taxable invoice for 6 more months. Now he is ready to file returns till date of cancellation and then file application for revocation of cancellation. 1. He raised invoices after cancellation. Is it in order? what are the consequences 2. Since he has raised invoices after cancellation, will he be able to file returns after revocation of cancellation (for the period he raised invoices) 3. If the appn for revocation of cancellation is accepted, then what will be date of revocation, will it be be application date or from the date of cancellation

1. He raised invoices after cancellation. Is it in order? what are the consequences IF THE CANCELLATION IS REVOKED FROM THE PAST DATE IT WOULD BE IN ORDER 2. Since he has raised invoices after cancellation, will he be able to file returns after revocation of cancellation (for the period he raised invoices) IF CANCELLATION IS REVOKED FROM PAST RETURNS CAN BE FILED 3. If the appn for revocation of cancellation is accepted, then what will be date of revocation, will it be be application date or from the date of cancellation IF THE APPLICATION FOR REVOCATION IS FILED WITHIN THE TIME SPECIFIED IN RULE 23, IT CAN BE REVOKED FROM THE DATE OF CANCELLATION. IN CASE THE REVOCATION IS NOT ACCEPTED OR IS DELAYED, etc, NEW REGISTRATION CAN BE TAKEN AND ALL THE LIABILITIES CAN BE DECLARED AND TAXES PAID AS A LAST RESORT. THIS CAN BE DONE IN CASE OF B2C SUPPLIES ELSE CREDIT TO RECIPIENT CAN BE A PROBLEM