A GST registered person whose GST registration cancel by GST department on his own motion, in such situation the revocation application file within 30 days (Such time can be extended by GST Dept.) from the date of service on cancellation order by GST officer.
The GST Act is quite extensive, and it contains provisions and procedures that address a wide range of situations that a taxpayer may encounter. In this article, we will look at how to revoke a GST registration cancellation order, as well as the forms you will need.
From the date of registration, any taxable person has 30 days of serving of the order of cancellation of GST registration requesting that the cancellation of GST registration be revoked. It should be emphasized that an application for revocation can only be made if the proper authority has terminated the registration on his initiative. As a result, when a taxpayer cancels his or her GST registration willingly, revocation cannot be used.
The actions to be followed by a registered person who wants to apply for revocation online using the GST Portal are as follows:
If a GST officer is not pleased with the revocation application, a notification in FORM GST REG-23 will be issued. The applicant has seven working days from the date of service of the notice to submit a satisfactory response in FORM GST REG-24. The officer shall make an appropriate order in FORM GST REG-05 within 30 days of receiving the applicant's response after obtaining an acceptable response.