Revocation Of Cancelled GST Registration in Surat

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    GST Revocation

    What is Revocation of Cancelled GST Registration?

    Revocation traditionally means the act of reversing or cancelling a previous decision. The revocation of a cancelled GST Registration means the cancelled decision for GST Registration cancel was revoked and GST registration was restored in valid state. In simple words, GST registration revocation means restoring a GST registration which was cancelled. 

    When Can a Revocation of Cancelled GST Registration Be Applied?

    1. When Cancellation Is Done by the Tax Officer (Suo Motu):

    A taxable person may request revocation within 30 days of receiving the cancellation order if the tax officer revokes their registration on their own.  The application for revocation is done online.

    2. When GST Registration Was Cancelled Voluntarily:

    If a person voluntarily cancels their GST registration and later wishes to revoke it, they can apply by submitting a physical application to the jurisdictional departmental officer. 

    How to Apply for Revocation of Cancelled GST Registration?

    You can request revocation by following these steps if the tax official has revoked your GST registration: 

    1. Apply form GST REG-21

    The registered individual needs to fill out Form GST REG-21 in order to request revocation. After obtaining the cancellation order, this needs to be completed within 30 days.

    2. Officer's Action:

    Within 30 days of receiving the application, the tax officer will issue an order for revocation in Form GST REG-22 if they are pleased with it.

    3. Rejection of Application:

    The officer may reject the application if necessary. If this happens, the officer will issue a rejection order in Form GST REG-05.

    4. Show Cause Notice:

    An explanation of why the application should not be refused must be provided by the applicant in a show cause notice (Form GST REG-23) before the officer rejects the application.

    5. Reply to Show Cause Notice:

    After receiving the show-cause notice, the applicant has seven working days to reply using Form GST REG-24.

    6. Final Decision:

    An explanation of why the application should not be refused must be provided by the applicant in a show cause notice (Form GST REG-23) before the officer rejects the application.

    In Summary:

    • Revocation is the process of restoring a cancelled GST registration.
    • A person can apply for revocation if their registration was cancelled by the officer or voluntarily.
    • The procedure involves submitting forms, responding to show cause notices, and receiving orders from the officer within specified timeframes.

    Get your answers here

    What does it mean to revoke a cancelled GST registration?

    It is the procedure for reactivating a cancelled GST registration

    How can I submit a revocation application?

    Within 30 days of receiving the cancellation order, submit Form GST REG-21. 

    After 30 days, may I still apply?

    No, you have 30 days from the cancellation order to submit your application.

    What happens if I don't get accepted?

    A notification of rejection will be sent to you, and you can reply with a good reason. 

    What is the turnaround time for a decision?

    After receiving your application, the officer will make a decision within 30 days.