Income Tax & GST Compliance

If your GST Registration is cancelled by Officer due to Non-filling of GST Return same can be revoked i.e. You can get your GST Registration back. Central Government come up with  Central Goods and Service Tax (Removal of Difficulties) Order, 2020  Dt. 25/06/2020 vide Order No. 01/2020 - Central Tax.  As per said order if your GST Registration is cancelled by officer till 12/06/2020 U/s 29(2) clause (b) or (c) i.e. due to Non-filling of GST Return said  registration can be revoked (i.e. Get back Registration) by filling revocation application within 30 days from later of following dates : a) Date of Service of the said cancellation order; or b) 31st day of August, 2020.

Government has extended date of filing GSTR 3B of Feb 2020 to 30th Jun 2020 for dealer whose Aggregate turnover during preceding Financial Year is below 5 Crore. As extended Date is specified date for removing difficulty faced by dealer due to Covid 19 Pandemic. Date for calculating days of delay will be 20th Mar 2020 only being Due Date. So file your return till 30th Jun 2020 otherwise you will have to pay heavy Late Fees. E.g. If you file GSTR 3B for Feb 2020 on 01st Jul 2020 delay in this case will be of 103 days (Calculated from 20th Mar 2020) and Late Fees will be Rs. 5,150/-. Delay of one day in filling GSTR 3B will cost you Rs. 5,150/-