Advocate Mohammad Kamran
- 10+ Years of Legal Experience
- Enrolled with the Bar Council of Uttar Pradesh
- Certificate of Practice holder
GST Registration Cancellation and Restoration in Lucknow
Closing a registration properly, and getting one back where it has been cancelled by the department.
Tax and GST
What this covers
Cancellation arises in two very different situations. A business may apply to cancel its own registration because it has closed, been transferred or ceased to be liable. Or the department may cancel a registration, typically where returns have not been filed or where it takes the view that the registration was obtained or is being used improperly. The first is an orderly exit; the second stops a business trading under that registration.
Where the department has cancelled, there is a route back, but it runs to a period that is short and is counted from the order. An application for revocation generally has to deal with the reason cancellation was ordered — which usually means bringing the filings up to date — before it can succeed. Delay makes it harder, and in some situations the route closes altogether.
Scope of assistance
What this work involves, and what it does not
Different parts of a matter of this kind are different kinds of work. This is how they divide.
- Legal advisoryAdvice on the legal position, the options open and the consequences of each.
- Document draftingPreparation and review of the agreements, deeds and written replies the matter requires.
- Registration assistanceAssembling the application and its supporting documents, filing it with the authority and answering queries raised on it.
- Response and representation before an authorityWritten replies and appearance before the authority concerned, where an advocate may act as authorised representative.
- Coordination with other professionalsWhere a matter requires audit, or a certificate or filing that only a specified professional may sign, it is coordinated with a chartered accountant or company secretary.
Nothing on this page is an offer to audit accounts or to issue any certificate that only a chartered accountant or company secretary may issue. No professional designation is claimed for anyone at the firm beyond enrolment as an advocate, and no undertaking is given that any particular person will certify, audit or appear in a given matter.
Who this may assist
Who this service may assist
If your situation is not listed, it does not mean it cannot be dealt with. It means it should be discussed.
-
Businesses that have ceased or been transferred
The registration is no longer needed and should be closed properly.
-
Businesses served with a cancellation notice
A notice proposing cancellation has been issued and has to be answered.
-
Businesses whose registration has been cancelled
An order has been passed and you need it restored to continue trading.
-
Businesses that missed the revocation period
Cancellation was ordered some time ago and you want to know what remains available.
Scope
Assistance available
- Applications to cancel a registration on closure, transfer or cessation of liability
- Replies to notices proposing cancellation, including where non-filing is the ground
- Applications for revocation of a cancellation ordered by the department
- Regularising outstanding filings so that a revocation application can properly be made
- Appeals where revocation has been refused
- Coordination with a chartered accountant on the returns and computations required to clear the position
Process
How the work generally proceeds
The sequence varies with the facts and the forum. This is the usual shape of it.
-
Step 01
Reading the order or notice
The ground on which cancellation is proposed or was ordered, the date, and the period within which the response or application must be made.
-
Step 02
Identifying what has to be cured
Usually the outstanding filings, and any tax and interest arising on them, since a revocation application generally cannot succeed without that.
-
Step 03
Clearing the position
Filings brought up to date, with a chartered accountant where required, and the payment position settled.
-
Step 04
Applying
The application or reply is filed with an explanation of the circumstances and the material showing the position has been cured.
-
Step 05
Following through
Responding to any further query, and appealing where an application is refused.
Preparation
Documents commonly required
Bringing what you have makes the first discussion considerably more useful. Missing items can be obtained later.
- The cancellation order or the notice proposing cancellation
- GST registration certificate and details of the filings outstanding
- Returns and payment challans for the periods concerned once cleared
- Explanation and supporting material for why filings lapsed, where that is relevant
- Constitution documents, and the transfer or closure documents where the business has ceased or been transferred
- Authorisation of the person making the application
Cautions
Common mistakes
- WaitingThe period for applying for revocation is short and runs from the order. It is the single most common reason a registration cannot be restored.
- Applying without clearing the filingsAn application that does not address the ground for cancellation is unlikely to succeed.
- Continuing to invoice under a cancelled registrationThat creates fresh problems for the business and for its customers' credit position.
- Closing a business without cancellingLeaving a registration open after a business has ceased produces continuing filing obligations and, eventually, proceedings.
- Assuming the position is the same as when it last aroseThe provisions governing cancellation and revocation have been amended more than once. The current position must be checked.
See also
Related legal and tax services
Reading
Related Guides
General information notes on this area. They are not legal advice.
The practice
Advocates
Each advocate of the firm is enrolled with the Bar Council of Uttar Pradesh and holds a Certificate of Practice.
Advocate Hamid Razzaq
- 15+ Years of Legal Experience
- Enrolled with the Bar Council of Uttar Pradesh
- Certificate of Practice holder
Advocate Mohd. Mateen
- 20+ Years of Legal Experience
- Enrolled with the Bar Council of Uttar Pradesh
- Certificate of Practice holder
Questions
Frequently asked questions
The period is prescribed, is short, and runs from the cancellation order, with a limited extension available in defined circumstances. Because the provisions have been amended more than once, the position applicable to your order is checked from the order itself rather than assumed.
Trading under a cancelled registration is not a safe course and creates difficulties for your customers as well as for you. What can properly be done in the interim is something to take advice on rather than assume.
Generally the position that led to cancellation has to be cured, which usually means bringing the outstanding filings and the associated payment up to date. An application that leaves the ground unaddressed is unlikely to succeed.
The obligations attaching to an open registration do not stop because trading has. The position needs to be assessed on what is outstanding, and dealt with rather than left, because it tends to worsen with time.
Where the firm works
Lucknow and Uttar Pradesh Coverage
The firm's office is in Lucknow. Matters arising in other districts of Uttar Pradesh are conducted from Lucknow before the court, tribunal or authority that has jurisdiction over them. There is no branch office elsewhere. Which forum will hear a particular matter depends on its subject, its value and where the cause of action arose, and is confirmed before anything is filed.
This page is general information about an area of practice. It is not legal advice, and it is not an advertisement or a solicitation of work. Reading it creates no advocate–client relationship.
Procedures, limitation periods, court fees, stamp duty and government charges change, and what applies depends on the facts of the particular matter. Nothing here should be acted on without advice on your own documents, and no outcome is promised or predicted.
Last reviewed: