How to Apply for Revocation of Cancelled GST Registration in India?

23 Jun,2021

You are aware of the fact that GST (Goods and service tax) has replaced indirect taxes like excise duty, VAT, service tax, etc. This act was passed in the parliament on 29th March 2017 and was effective from 1st July 2017. Our previous blog discussed GST, its procedure, and what happens when your GST gets rejected

Now, what happens when the tax officer cancels the GST registration of a taxable individual? Is it possible for an individual to reverse this step? Yes, an individual can apply to the officer for revocation of GST registration within 30 days from the date of the cancellation order. You are required to follow a procedure for your GST cancellation revocation, and this has been discussed in the blog. We understand that revocation is the official cancelling of a decision, and Revocation of cancellation of GST registration is the decision to cancel the registration has been reversed, and the registration is still valid.

Revocation of cancellation of GST registration

The revocation of cancellation of GST registration can be done when the authorities cancel the GST certificate, and if you have cancelled your certificate yourself, you cannot revoke it. Revocation of cancelled GST registration is possible only if you appeal for revocation of cancellation in GST within the prescribed period. You are required to file a form for revocation within 30 days of cancellation.
Section 30 of the CGST Act 2017, read along with Rule 23 of CGST Rules, provides for GST registration revocations.

Section 30(1) states that a registered individual whose registration has been cancelled by the officer by his motion can apply to the officer for revocation of cancellation of the registration within the prescribed period of 30 days from the date of service of the cancellation order.
Thus, a registered person can apply for revocation if the officer cancelled the registration due to the reasons mentioned below :
(a) Contravened provisions of  Act/rules made.
(b) The individual has not furnished returns for 3 consecutive tax periods.
(c) Any taxable person not furnished returns (other than composition) for a continuous period of 6 months.
(d) The voluntarily registered person has not commenced business within 6 months from the date of registration.
(e) Registration has been obtained through fraud, willful misstatement, or suppression of facts.

The first Provision to Section 30(1): The Additional Commissioner or the Joint Commissioner, on adequate reasons being shown, and for reasons to be recorded in writing, can extend the application submission for revocation of GST for a period not exceeding 30 days.

Second Proviso to Section 30(1): The Commissioner, on sufficient reasons provided and for reasons recorded in writing, can extend the GST revocation period for a further period not exceeding 30 days.

Rule 23: The registered individual can apply for revocation of cancellation of registration in FORM GST REG -21 to the concerned officer within 30 days from the date of the order of cancellation of registration at the common portal.

The time limit for revocation of GST registration

A registered taxable individual can apply for revocation of cancellation of registration within 30 days from the date of service of the order. The application for revocation can be made only when the registration has been cancelled by the proper officer. It cannot be used when GST registration was cancelled voluntarily by a taxpayer.

The steps involved to apply for revocation of cancelled GST registration:

The application for revocation can be made both online and offline.

GST registration revocation process online
The registered person who is opting for revocation of GST registration online needs to follow the below procedure.

1. Log on to the Goods and Service Tax portal.

2. Enter the registered username and password.

3. In the GST Dashboard, select services, select registration and then choose the application for revocation of cancelled registration.

4. Select applying for revocation of cancelled registration and enter the reason for revocation of GST registration cancellation. Choose the appropriate file that has to be attached for any supporting documents. You need to select the verification checkbox, select the name of the authorized signatory, and fill up the place filed box.

5. Select the Verification Checkbox.

6. Choose the name of the authorized signatory in Name of Authorized Signatory drop-down.

7. Enter the place from where the application is being filled, in the Place field.

8. You have the option to save the application form and retrieve it later.

9. Click the Submit with DSC (select the registered DSC from the emSigner pop-up screen and then proceed from there accordingly) or the Submit with EVC button(Enter the OTP you received and click the Validate OTP button).

10. The GST Portal will send you a confirmation message on your registered mobile phone number and e-mail-ID.

11. The next step involves the concerned Tax Official reviewing the application and making a decision accordingly.

How to apply for revocation of cancellation of GST registration offline:

Below is the offline process of revocation of GST registration.

The registered individual should submit the FORM GST REG-21 application for the Revocation of Cancellation of Registration under GST directly or through a facilitation centre notified by the Commissioner. You can download Form GST REG-21 from the GST portal. You are required to submit this application within 30 days from the date of service of the cancellation order in the Common Portal.

The authorized officer will revoke the cancellation of the registration when valid reasons are judged through the Act. 

The officer will respond with FORM GST REG-22 within 30 days from the date of receipt of the revocation application. The officer records the details in writing.

Suppose the GST officer isn't satisfied with the revocation application; he must issue a notice in FORM GST REG-23 before rejecting it. The applicant should furnish a satisfactory reply in the FORM GST REG-24 within 7 working days from the day of issue of the notice. Upon receiving a response from the applicant, the officer will pass an appropriate order in FORM GST REG-05. He will do this within 30 days from the date of receipt of the reply from the applied individual.

How to go about the Form GST REG-24?

An individual should file a reply in Form GST REG-24 within 7 working days from the date of receiving the notice in Form GST REG-23.

The Form REG-24 contains the below information:

1. Reference Number and Date of the Notice.

2. Reference Number and Date of the Application.

3. GSTIN (If applicable)

4. Details of Information: The taxable person demands reasons for the revocation.

5. List of attached/filed documents.

The tax officer verifies the reply in Form GST REG-24.
Once the officer is satisfied, he will issue the order for the revocation of GST registration in the Form GST REG-22 within 30 days from the date of getting a reply in form GST REG-24.
If the officer is not satisfied, he will reject the application by issuing an order in Form GST REG-05.

Rejection of GST Revocation Application

The GST officer will issue a notice in FORM GST REG-23 if he isn't satisfied with the application for revocation of cancellation of registration GST. Upon receiving the notice from the concerned officer, the applicant should provide a satisfactory response in FORM GST REG-24 in 7 working days from the date of issue of notice. On receiving a suitable reply from the applicant, the officer should pass an order in FORM GST REG-05 in 30 days from the date of receipt of a reply from the individual.

Ineligible Applicants for application for revocation of cancelled GST registration

The following individuals cannot apply for the procedure for revocation of cancelled GST registration:

UIN Holders (i.e. UN Bodies, Embassies and Other Notified Persons)

GST Practitioners 

If the registration is cancelled by the taxpayer or their legal heir

We at ADCA are committed to help you with all your GST related queries.

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