The Maharashtra GST Department vide Internal Circular No. 06A of 2022 on March 23, 2022, has allocated guidelines for the care to be taken during revocation of cancellation of GST registration.
Enrollment of various assessees is revoked beneath sub-section (2) of section 29 of the Maharashtra Goods and Services Tax Act, 2017 (in this it is referred to as “the Act”) due to non-filing of returns in FORM GSTR-3B or GSTR-4. Sub-section (2) of section 29 of the Act, 2017 authorizes the proper officer to revoke the enrollment from the date, along with any retrospective date, as he may deem fit. Circular instructions are also issued regarding cancellation of registration on account of failure to furnish returns vide Internal Circular No. 9A of 2021 date July 29, 2021.
Some of the officers have approved the revocation of cancellation of enrollment without getting returns furnished and making the payments as needed u/s 30 r/w Rule 23 of the MGST Rules, 2017 while reviewing the GSTR-3B. Those enrolled people whose enrollment gets cancelled have not furnished GSTR-3B or GSTR-4 returns in the mentioned date post to the revocation of cancellation of enrollment “which is in 30 days from the date of order of revocation of cancellation of registration.” Also in case of revocation of retrospective cancellations, payments are not made, and the returns are not furnished within 30 days from the order of revocation of cancellation of registration.
Despite post to revocation, when the enrolled person is unable to furnish the returns then the action beneath section 29, section 75(12), section 62, and section 132 might be taken or if encountered fit, be proposed for Audit under section 65.
