{"id":2904,"date":"2019-12-02T12:41:00","date_gmt":"2019-12-02T07:11:00","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2904"},"modified":"2020-03-30T14:38:43","modified_gmt":"2020-03-30T09:08:43","slug":"notice-for-suo-moto-cancellation-gst-registration","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/notice-for-suo-moto-cancellation-gst-registration\/","title":{"rendered":"Show Cause Notice for Suo Moto Cancellation of GST Registration"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">GST department has taken various initiations and steps to curb the GST malpractices and defaults. Suo moto cancellation of GST registration is one of such initiations which shall be discussed in this article.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2907\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Suo-moto-faq.png\" alt=\"Suo moto faq\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Suo-moto-faq.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Suo-moto-faq-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Suo-moto-faq-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/notice-for-suo-moto-cancellation-gst-registration\/#Contents_of_the_Article\" title=\"Contents of the Article\">Contents of the Article<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/notice-for-suo-moto-cancellation-gst-registration\/#What_is_Suo_Moto_Cancellation_of_Registration\" title=\"What is Suo Moto Cancellation of Registration?\">What is Suo Moto Cancellation of Registration?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/notice-for-suo-moto-cancellation-gst-registration\/#What_are_the_Circumstances_that_initiate_Suo_Moto_Cancellation_of_GST_registration\" title=\"What are the Circumstances that initiate Suo Moto Cancellation of GST registration?\">What are the Circumstances that initiate Suo Moto Cancellation of GST registration?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/notice-for-suo-moto-cancellation-gst-registration\/#What_are_the_preconditions_for_the_Suo_moto_cancellation_of_Registration\" title=\"What are the preconditions for the Suo moto cancellation of Registration?\">What are the preconditions for the Suo moto cancellation of Registration?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/notice-for-suo-moto-cancellation-gst-registration\/#Is_the_Issue_of_Show_Cause_Notice_SCN_before_the_Suo_moto_cancellation_of_registration_is_mandatory\" title=\"Is the Issue of Show Cause Notice (SCN) before the Suo moto cancellation of registration is mandatory?\">Is the Issue of Show Cause Notice (SCN) before the Suo moto cancellation of registration is mandatory?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/notice-for-suo-moto-cancellation-gst-registration\/#What_is_the_Time_limit_to_respond_to_SCN\" title=\"What is the Time limit to respond to SCN?\">What is the Time limit to respond to SCN?<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Contents_of_the_Article\"><\/span><b>Contents of the Article<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><b><span style=\"font-weight: 400;\">What is Suo Moto Cancellation of Registration?<\/span><\/b><\/li>\n<li><span style=\"font-weight: 400;\">What are the Circumstances that initiate Suo Moto Cancellation of GST registration?<\/span><\/li>\n<li><span style=\"font-weight: 400;\">What are the preconditions for Suo moto cancellation of Registration<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Is the Issue of Show Cause Notice (SCN) before the Suo moto cancellation of registration is mandatory?<\/span><\/li>\n<li><span style=\"font-weight: 400;\">What is the Time limit to respond to SCN?<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_is_Suo_Moto_Cancellation_of_Registration\"><\/span><b>What is Suo Moto Cancellation of Registration?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Suo moto cancellation of registration is an action taken against the taxpayer to cancel his registration under Goods and Services act by the tax officials under various circumstances as specified under section 29 of the CGST Act and Rule 22 of the CGST Rules.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_are_the_Circumstances_that_initiate_Suo_Moto_Cancellation_of_GST_registration\"><\/span><b>What are the Circumstances that initiate Suo Moto Cancellation of GST registration?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Following are the Circumstances specified u\/s 29 of CGST act that initiates the Suo Moto Cancellation of GST registration\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Failure to submit the Enrollment application within 3 months from the appointed day or such extended period specified<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Failed to file the returns for a continuous period of six months by any Taxpayer other than composition taxpayer.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supplying goods or services or both without issuing any invoice, in violation of the provisions of the Act or rules made thereunder, with an intention to evade tax.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Issues any invoice or bill without supplying goods or services or both in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of<a href=\"https:\/\/aktassociates.com\/blog\/restriction-of-input-tax-credit-under-gst-to-20\/\"> input tax credit<\/a> or refund of tax<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Failure to pay the amount (which was collected as representing the tax) to the account of the Central or State Government beyond a period of 3 months from the date on which such payment becomes due<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Failure to deposit any amount of tax, interest or penalty to the account of the Central or State Government beyond a period of 3 months from the date on which such payment becomes due<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Where the person is no longer liable to deduct tax at source as per the provisions of GST Law<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Where the person is no longer liable to collect tax at source as per the provisions of GST Law<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Where the person is no longer required to be registered under provisions of GST Law<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Where the GST Practitioner has been found guilty of misconduct in connection with any of the proceedings under the GST Law.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Business closure or discontinuation<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Change in Constitution which leads to change PAN<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ceased to be liable to pay tax<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Transfer of business on account of amalgamation, merger or demerger, sale, lease or otherwise disposed of, etc.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Sole Proprietor death<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Not furnishing returns for 3 consecutive tax periods by Composition person.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Cases where registration has been obtained by means of willful misstatement, fraud, or suppression of facts, Etc.<\/span><\/li>\n<\/ul>\n<h3><a href=\"https:\/\/aktassociates.com\/gst-notices\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3052\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/GST-Notice-Rectification-Handling.png\" alt=\"GST Notice &amp; Rectification Handling\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/GST-Notice-Rectification-Handling.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/GST-Notice-Rectification-Handling-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/GST-Notice-Rectification-Handling-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"What_are_the_preconditions_for_the_Suo_moto_cancellation_of_Registration\"><\/span><b>What are the preconditions for the Suo moto cancellation of Registration?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To Initiate the Proceedings for Suo moto cancellation of <a href=\"https:\/\/aktassociates.com\/blog\/goods-service-tax-gst\/\">GST Registration<\/a> as specified u\/s 29 of the CGST Act, the Tax authorities must possess a valid reason for such initiation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Is_the_Issue_of_Show_Cause_Notice_SCN_before_the_Suo_moto_cancellation_of_registration_is_mandatory\"><\/span><b>Is the Issue of Show Cause Notice (SCN) before the Suo moto cancellation of registration is mandatory?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, it is mandatory to issue a show-cause notice before suo moto cancellation of registration. In the case of Suo moto cancellation of registration, the tax officers or officials cannot cancel GST registration unless they have provided a show-cause <a href=\"https:\/\/aktassociates.com\/gst-notices\">notice<\/a> (SCN) and an opportunity of being heard to such taxpayer.<\/span><\/p>\n<p><strong>Format of Show Cause Notice has been annexed below<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2905\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/image2.png\" alt=\"Cause Notice\" width=\"961\" height=\"756\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/image2.png 961w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/image2-300x236.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/image2-768x604.png 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/image2-20x16.png 20w\" sizes=\"(max-width: 961px) 100vw, 961px\" \/><\/p>\n<h3><a href=\"https:\/\/aktassociates.com\/business-registrations\/tax-registration\/online-gst-registration\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3309\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/noticead2.jpg\" alt=\"gst registration\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/noticead2.jpg 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/noticead2-300x64.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/noticead2-20x4.jpg 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_Time_limit_to_respond_to_SCN\"><\/span><b>What is the Time limit to respond to SCN?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Taxpayer is required to respond by filing a reply to the show-cause notice within the provided stipulated period generally 7 working days using the Services &gt; Registration &gt; Application for Filing Clarifications link.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In case the taxpayer has not responded within the prescribed period, the tax officers may proceed further to cancel the GST registration by issuing the GST cancellation order in Form GST REG-19.<\/span><\/p>\n<p><strong>Format of Form GST Reg-19 has been annexed below<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2906\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/image1.png\" alt=\"Form GST Reg-19\" width=\"769\" height=\"756\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/image1.png 769w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/image1-300x295.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/image1-768x755.png 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/image1-20x20.png 20w\" sizes=\"(max-width: 769px) 100vw, 769px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST department has taken various initiations and steps to curb the GST malpractices and defaults. Suo moto cancellation of GST &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Show Cause Notice for Suo Moto Cancellation of GST Registration\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/notice-for-suo-moto-cancellation-gst-registration\/#more-2904\">Read more<span class=\"screen-reader-text\">Show Cause Notice for Suo Moto Cancellation of GST Registration<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2910,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00a0Show Cause Notice for Suo Moto Cancellation of GST Registration<\/title>\n<meta name=\"description\" content=\"GST department has taken various initiations and steps to curb the GST malpractices and defaults. 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