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Cancellation of GST Registration Revocation

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.

Document Required

  • Copy of GST registration certificate.
  • Copy of PAN Card of proprietor/partnership firm/company.

Revocation Time Limits

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.

Procedure for Cancellation over the Internet

The actions to be followed by a registered person who wants to apply for revocation online using the GST Portal are as follows:

  • Go to www.gst.gov.in to access the GST Portal.
  • Enter the username and valid password to gain access to the account.
  • Select services from the GST Dashboard, then registration from the services menu, and then an application to revocate cancelled registration from the registration menu.
  • Applying for revocation of a cancelled registration is a possibility.
  • In the select box, type the reason for the GST registration cancellation revocation.
  • You must also select the proper file to be attached for any supporting papers, check the verification box, select the name of the authorized signatory, and complete the place filed box.
  • The final step is to check the boxes for submit with DSC.

Application Processing

  • If the officer is agreed with the taxpayer's reason for revocation of the cancellation of registration, the officer will revoke the cancellation of registration.
  • In FORM GST REG-22, the proper officer must issue an order reversing the cancellation of registration.

Application Rejection

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.

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