GST Advisory – Change in premises or constitution of business amend GST registration within time
Revocation of Registration of M/s Cloudtail India Private Limited
There are various news reports regarding suspension and they revocation of registration of M/s Cloudtail India Private Limited, Gurugram. In this regard, it may be noted that as part of a regular physical verification exercise, the premises (principal place of business) of M/s Cloudtail India was found to be non-existent.
Accordingly, a show cause notice (REG-17) for cancellation of registration under Rule 22 of the HGST Rules, 2017 was issued to the taxpayer on 4th December 2020. In the reply filed by the M/s Cloudtail India on 7th December 2020, they accepted that they had moved their premises but were unable to amend their GST registration. The Department accepted their reply and restored the registration of M/s Cloudtail India on 8th December 2020.
All registered GST taxpayers are advised that whenever there is any change in premises, constitution of business or any other particulars, such changes should be amended in the GST registration within the prescribed time.