In which the GST registration number does not accept suo moto through officer upon assessees failure to file the GST return for straight 6 durations and the time limit to apply for the GST revocation of the application of the GST number prior to the adjudicating authority (Jurisdictional Officer / Proper Officer) gets missed then the assessee poses a choice to approach for the petition prior to the appellant council.
Statutory Provision As Per Section 107
Under S-107 of the CGST act 2017 any individual who suffers from any decision or order given beneath the same act or under state goods and service tax act via an adjudicating head might appeal to appellate authority in 3 months from the date on which this order or decision is told to the assessee.
Moreover, if the appellate head is happy with the appellant was restricted via sufficient cause from showing the appeal in 3 months from the order date then he might permit it to be shown in the subsequent duration of one month.
Towards filling the petition the appellant would furnish all the due GST returns showing inside the GST common portal and give the tax liability and the interest along with the late fees.
Appeal for GST Registration Revocation
Under rule 108 of the CGST Rules,2017 an appeal towards the appellate council would furnish in Form GSTR APL-01 and the related documents electronically as well as the provisional acknowledgment would be provided.
Mentioned below is the list of the document which is needed to be filled towards appellate authority:
- Form GST APL-01 copy
- Provisional acknowledgment copy
- GST Cancellation Order copy
- A copy of the Show Cause Notice under GST issued during the cancellation procedure
- “A copy of the GST Registration Certificate.”
- “A copy of Affidavit.”
- “A copy of the latest GST Returns furnished for the last two months.”
- “A copy of a short close to the type of Business.”
All these required documents are to be submitted in 7 days of furnishing the appeal in an electronic way.
The order of the appellate council disposing of the petition would be given in writing and in 1 year period from the date on which the appeal was furnished.
Note:
The application towards the cancellation of enrollment is locked via limitation. Hence the last adherence to the time limit requires to be furnished.
