Revocation of GST Registration Cancellation
Table of Contents
The GST Act could be very complete and covers numerous conditions a taxpayer might also additionally face with provisions and procedures. In this article, we examine the system for revocation of GST registration cancellation orders in conjunction with the relevant forms. The provision for revocation is contained beneath neath rule 23 of the CGST Rules, 2017.
Note: Revocation of GST registration may be initiated if a GST registration certificate has been cancelled via way of means of GST authorities.
Know extra approximately GST REG-19 – Order for Cancellation of GST Registration
Time Limit for Revocation
Any registered taxable man or woman can follow for revocation of cancellation of GST registration within a length of 30 days from the date of the carrier of the order of cancellation of GST registration. It needs to be referred to that the software for revocation may be completed best in the course of the instances while the registration has been cancelled via way of means of the right officer on his very own motion. Hence, revocation can not be used while GST registration became cancelled voluntarily via way of means of a taxpayer.
Application for Revocation
Application in FORM GST REG-21 wishes to be filed via way of means of the registered man or woman, for revocation of GST registration, both without delay or via a facilitation centre notified via way of means of the Commissioner.
Online Revocation Procedure
Following are the stairs that a registered man or woman wishes to be followed, who desires to follow for revocation online via the GST Portal:
- Access the GST Portal at www.gst.gov.in.
- In order to go into the account, input the username and suitable password.
- In the GST Dashboard, pick offerings, beneath neath offerings pick registration and similarly beneath neath registration pick software for revocation of cancelled registration option.
- Select the choice of making use of for revocation of cancelled registration. In the pick box, input the motive for revocation of GST registration cancellation. Further, you want to pick out a suitable report to be connected for any helping files and also you want to pick the verification checkbox and pick the call of the legal signatory and replenish the area filed box.
- The very last step might be to pick SUBMIT WITH DSC OR SUBMIT WITH EVC box.
Processing of Application
If the right officer is happy with the motive furnished via way of means of the taxpayer for revocation of cancellation of registration, then, the officer shall revoke the cancellation of registration.
The term of revocation, via way of means of the right officer, is 30 days from the date of software. The right officer is needed to skip an order revoking the cancellation of registration in FORM GST REG-22.
Rejection of Application
If a GST officer isn’t happy with the revocation software, the officer might trouble a word in FORM GST REG-23. On receipt of the word, the applicant is needed to grant an appropriate response in FORM GST REG-24 within a length of seven operating days from the date of the carrier of the word. Upon receipt of an appropriate response from the applicant, the officer is needed to skip an appropriate order in FORM GST REG-05 within a length of 30 days from the date of receipt of a response from the applicant.
Ineligible Applicants
UIN Holders (i.e. UN Bodies, Embassies and Other Notified Persons), GST Practitioners or in case the registration is cancelled at the request of the taxpayer or criminal inheritor of the taxpayer, can not follow for revocation of cancelled registration.
