Revocation Of Cancelled GST Registration

Revocation or revival of cancelled GST registration

What do we mean by revocation of cancelled GST registration?

The general dictionary meaning of revocation is the official cancellation of a decision or promise. With respect to GST, Revocation of cancellation of registration means that the decision to cancel the registration has been reversed and the registration is still valid. In short revocation means, reviving or restoring the cancelled GST of registration.

When revocation of cancelled GST be applied?

When the jurisdictional tax officer has cancelled the registration of a taxable person on his own motion then such person can apply to the proper officer for revocation of cancellation within thirty days from the date on which cancellation order was received. The application for revocation in this case is complete online procedure.

If any person who had already cancelled their GST registration VOLUNTARILY and wishes to revocate it, then they can do so by filing physical application to the jurisdictional departmental officer.

What is the procedure to apply for revocation of Cancelled GST registration?

  1. A registered person can submit an application for revocation of cancellation, in FORM GST REG-21, if his registration has been cancelled suo moto by the proper officer.
  2. He must submit it within 30 days from the date of service of the cancellation order at the Common Portal.
  3. If the proper officer is satisfied he can revoke the cancellation of registration by an order in FORM GST REG-22 within 30 days from the date of receipt of the application. Reasons for revocation of cancellation of registration must be recorded in writing.
  4. The proper officer can reject the application for revocation by an order in FORM GST REG-05 and communicate the same to the applicant.
  5. Before rejecting, the proper officer must issue a show cause notice in FORM GST REG–23 to the applicant to show as to why the application should not be rejected. The applicant must reply in FORM GST REG-24 within 7 working days from the date of the service of notice.
  6. The proper officer will take decision within 30 days from the date of receipt of clarification from the applicant in FORM GST REG-24

Get your answers here

YES, an application can be made for revocation of gst registration even after the gst number has been cancelled and order of cancellation has been received.

Application for revocation of cancelled GST registration is to be filed within 30 days from the date of receipt of GST CANCELLATION ORDER.

Before rejecting the revocation application, the jurisdictional officer must issue a show cause notice in FORM GST REG–23 for the applicant to show why the application should not be rejected.

If the cancellation of GST registration is done by departmental authorities than in that case, revocation application can be made online through online GST portal. But if the cancellation of GST was done voluntarily than in that case the application for revocation have to be made offline, i.e an application for revocation has to be made physically to the jurisdictional officer along with documentary evidences as required by him/her.

A registered person can submit an application for revocation of cancellation, in FORM GST REG-21 within 30 days from the date of service of the cancellation order at the Common Portal.

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