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Revocation of Cancelled GST Registration

The GST registration can be canceled for some reasons.

The cancellation can either be done by GST department on their own motion or you can apply for cancellation of their registration.

In case of death, the legal heirs can apply for cancellation.

You can revoke the cancellation if registration is cancelled by Department by their own.

Revocation of Cancellation:

  1. When registration is cancelled by department on their own and not on the basis of an application, then you can submit an application for revocation of cancellation, in FORM GST REG-21 within a period of thirty days from the date of the service of the order of cancellation of registration.

  2. However, if the registration has been cancelled  for non filing of GST returns then application for revocation  can be filed only after such returns are furnished and any amount due as tax, interest, penalty and late fee in respect of the said returns has been paid.

  3. On examination of the application GST Officer is satisfied that there are sufficient grounds for revocation, he shall pass an order in FORM GST REG-22 for revocation of cancellation within thirty days receipt of the application.

  4. However, if on examination GST Officer is not satisfied then he will issue a notice in FORM GST REG–23 requiring you to show cause – “why your application for revocation should not be rejected by the department” and you have to furnish the reply against such show case notice within a period of seven working days in FORM GST REG- 24.

  5. After receipt of clarification by GST Officer, he shall dispose the application within thirty days. In case such clarification provided is satisfactory, the Officer shall dispose of the application as per step 3 above.

  6. In case clarification is not satisfactory, after providing an opportunity of being heard the GST Officer after recording the reasons in writing may by an order in FORM GST REG- 05, reject the application for revocation.

How to Apply for Revocation of Cancelled Registration

Step 1 – Visit – https://www.gst.gov.in/

Step 2 – Login to the GST Portal.

Step 3 – Visit Services > Registration > Application for Revocation of Cancelled Registration option (See image below).

Application for Tevpcation of Cancelled GST Registration

Step 4 – Enter the reason for revocation of cancellation of registration in Reason for revocation of cancellation field (See image below).

Reasons for Revocation of Cancellation

Step 5 – To attach any supporting document choose File button.

Supporting Document for Revocation of Cancellation of GST Registration

Step 6 – Check Verification checkbox.

Verification of Application of Revocation of GST Registration

Step 7 – Select the name of authorized signatory from drop down list of Name of Authorized Signatory and enter Place where application is filed.

Name of Authorized Signatory for Application of Revocation of GST Registration

Note: By Clicking the SAVE button you can save the application form and retrieve it later.

Step 8 – SUBMIT the Application WITH DSC or EVC.

Submit Application of Revocation of GST Registration

In Case Application is submitted through EVC, enter the OTP sent on email address of the Authorized Signatory and Validate the OTP

OTP of Revocation of GST Registration

A success message will be displayed and you will receive the acknowledgement (Application Reference Number (ARN) receipt) of filing Application on your registered e-mail address and mobile phone number.

Sucess Message of Revocation of Cancellation of GST

 

Some FAQ’s on Revocation of Cancellation of GST Registration

Q1. In What Cases Application for Revocation of GST can be Filed?

When registration has been cancelled by the tax official on their own, you can apply for revocation of cancelled registration.

However, if the registration has been cancelled for non filing of GST returns then application for revocation can be filed only after such returns are furnished and any amount due as tax, interest, penalty and late fee in respect of the said returns has been paid.

Q2. Time limit to apply for revocation of cancelled registration?

Application for revocation can be filed within 30 days from issuance of the Cancellation Order.

Q3. Who cannot apply for revocation of cancelled registration?

  • UIN Holders (i.e. UN Bodies, Embassies and Other Notified Persons)

  • GST Practitioner

  • Registration is cancelled on the request of Taxpayer or Legal Hiers of Taxpayer.

Q4. What after application for revocation of cancelled registration is approved by GST Officer?

An Approval order and an intimation will be sent to the Primary Authorized Signatory via e-mail and SMS.

Once Application for Revocation is Accepted, the your GSTIN Status will be changed to from Inactive to Active status with effect from the effective date of cancellation. 

Q5. What after application for revocation of cancelled registration is rejected by GST Officer?

When application for revocation of cancelled registration is rejected then

  • Rejection order will be passed

  • GSTIN status will remain “Inactive”.

  • Intimated via SMS and email of the rejection of the application  will be sent to Primary Authorized Signatory

  • Rejection Order can be download from GST dashboard.

Hope you have clarity on Revocation of Cancelled GST Registration. If you find the article useful please share it. If you have any Query, Message or Suggestion you can write the same in Comment Box below.

2 Comments

  1. harikesavan

    if not replied by Proper Officer even after filing FORM GST REG-21, if the proper officer is avoiding wantedly what should I do next.

  2. Saksham Garg

    In case your Registration is cancelled for not filing of returns, first you should file your returns otherwise visit or write a letter to your GST jurisdiction Officer (Proper Officer).

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