Revocation of GST Registration Cancellation

GST Registration Cancellation

Revocation of GST Registration Cancellation refers to the process of reinstating a GST registration that has been canceled by the tax authorities or voluntarily by the taxpayer. A taxpayer can apply for revocation within 30 days of the cancellation order if they meet the necessary conditions and clear any pending liabilities.

Revocation of GST Registration in 3 Simple Steps
With an active GSTIN, you can quickly restore your GST registration by following these steps:

Login to the GST Portal: Access your account with the GSTIN.
Submit Revocation Request: Navigate to the revocation section and submit your application.
Approval and Reinstatement: Once approved, your GST registration will be reinstated promptly.

Revocation of Cancellation of GST Registration – Overview

The Revocation of Cancellation of GST Registration allows a taxpayer to restore their GST registration after it has been canceled, either voluntarily or by the tax authorities. This process is applicable only when the cancellation was initiated by the authorities. Taxpayers can apply for revocation within 30 days from the date of the cancellation order. Upon approval, the registration is reinstated, allowing the taxpayer to continue conducting business under the GST regime.

The revocation process ensures compliance and avoids penalties or interest for non-filing of returns during the cancellation period.

Checklist for Revocation of GST Registration

Before applying for the revocation of a canceled GST registration, ensure you have the following:

Active GSTIN: Ensure your GSTIN is still valid and within the revocation time limit (30 days from cancellation order).

Clear Outstanding Dues: Clear any pending tax liabilities, interest, penalties, or late fees before filing for revocation.

File Pending Returns: Ensure all pending GST returns, including GSTR-3B, GSTR-1, etc., are filed for the period prior to cancellation.

Revocation Application: Log in to the GST portal and submit the application for revocation (Form GST REG-21).

Reason for Revocation: Provide a valid reason or justification for revocation in the application.

Supporting Documents: Attach supporting documents if required, such as proof of payment of dues or return filings.

Acknowledgment of Cancellation Order: Keep the GST cancellation order issued by the authorities ready for reference.

Reasons for GST Cancellation

Discontinuation of Business

If a taxpayer ceases to carry on the business, they can apply for GST cancellation.

Non-Compliance

Repeated non-filing of GST returns or failure to adhere to GST regulations may lead to cancellation by the authorities.

Voluntary Cancellation

Taxpayers registered under GST voluntarily, and whose turnover falls below the threshold, may opt for cancellation.

Change in Business Structure

When there is a merger, demerger, or business restructuring that affects GST registration, cancellation may be required.

Time Limit for Revocation of GST Registration

The time limit for applying for Revocation of GST Registration is 30 days from the date of the cancellation order issued by the GST authorities. In special cases, this period may be extended by the authorities based on valid reasons.

Application for Revocation of GST Registration

Eligibility:
Revocation can only be applied if the cancellation was initiated by the tax authorities and not voluntarily by the taxpayer.

Time Frame:
The application must be submitted within 30 days from the date of the cancellation order.

Processing of Application for Revocation of GST Registration

Once the application for revocation of GST registration is submitted, the following process takes place

Acknowledgment

The tax authorities review the application and provide an acknowledgment of receipt.

Verification

Authorities verify the reasons for revocation, pending returns, and any outstanding dues. If all compliance requirements are met, the application moves forward.

Approval or Notice for Clarification

Approval: If the application is deemed valid, the authorities approve the revocation, and the GST registration is reinstated.

Notice for Clarification (If Needed)

If the application lacks information or there are discrepancies, the authorities may issue a Show Cause Notice requesting clarification or additional details. The taxpayer must respond to this notice within the given timeframe.

Final Decision Communication

The decision on approval or rejection is typically processed within 30 days of submission, and the status is updated on the GST portal for the taxpayer's reference.

Process for Revoking a Terminated GST Registration: A Guide to Online Application

To revoke a canceled GST registration, follow these simple steps through the GST portal:

Login to the GST Portal:
Visit the official GST portal and log in using your credentials (GSTIN, username, and password).
Navigate to Revocation Application:
Under the “Services” tab, go to “Registration” and click on “Application for Revocation of Cancellation.”
Provide Required Details:
In the revocation form, enter the reasons for revoking the cancellation and attach any necessary documents, such as proof of cleared dues or returns.
Submit Pending Returns:
Ensure that all pending GST returns and any outstanding taxes are filed before submitting the revocation request.
Submit Application:
Review all details and submit the application. An acknowledgment reference number (ARN) will be generated for tracking.
Approval/Show Cause Notice:
The tax authorities will review the application. If further information is needed, they may issue a Show Cause Notice, to which you must respond within the given timeline. If all conditions are met, the GST registration will be restored.

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