The Commissioner of Goods and Services Tax (GST) of a state has been vested with the power to attach the properties of any person or organization if he/she is of the opinion that it is necessary to do so to protect the government's revenue interests with regard to the GST. Attaching any property includes freezing of bank account(s) of an individual or business concern.
Generally, such a circumstance arises when one or more GST returns are not filed by the taxpayer within the prescribed time limit under the GST Act and rules thereto.
If your bank account is freezed by the GST department, then after complying with the default you can make an application for unfreezing the account, or you may seek additional time to comply with the default.
TEMPLATE
From
[Name of the Person/Organization]
[Business/ Home Address]
[Telephone Number]
GSTIN: ..................
Dated ..................
To
The Commissioner of GST
[State] Goods and Services Tax Department
[Office Address]
[Telephone Number]
Sub.: Application to unfreeze the bank account.
Sir/Madam,
With reference to your letter no. ................ dated ..............., we understand that on your direction our bank i.e. ............ Bank, ............... branch has freezed our bank account bearing no. .................
We would like to bring to your kind attention that we have been having tremendous business pressure in the recent months due to reduction in sales and several project crisis. Hence, inadvertently, we had failed to file the GST return for the period from (date) to (date).
We sincerely respect the laws of our country, and we are determined to make all due compliance as may be necessary from our side under the law.
We would like to inform you that our attorney and chartered accountant are compiling all the information and documents necessary to file the return for the period from (date) to (date) and submit due GST amount, if any. We kindly request your goodself to allow us one more month to file the return.
We shall be grateful for your kind cooperation and support in this matter.
Thanking you,
Yours faithfully,
(Signature)
[Name of the Person]
[Designation]
[Name of the Organization]
Copy to: The ........... Bank, ............ branch, (Address).

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