Revocation of Cancelled GST Registration
GST officers at any time can cancel GST registration by initiating a suo-moto proceeding. So, such taxpayers can apply for revocation of canceled GST registration. In this blog, we will cover all the things related to the revocation of canceled GST registration.
Meaning of Revocation of Cancelled GST Registration
The meaning of revocation of canceled GST registration is reversing the order or decision passed to cancel the registration. In simple words, after filing revocation of canceled GST registration application, one can easily stay registered under GST.
Application for Revocation of Cancelled GST Registration
GST REG-21 in the application form that a taxpayer needs to file to revoke the order or decision passed by the proper officer to cancel GST registration. GST REG-21 needs to be filed within 30 days of receiving the notice of GST registration cancellation. Moreover, as per Section 30(1) of the CGST Act, this filing period can be further extended by the Additional/Joint Commissioner or the Commissioner. However, in case if the GST registration is canceled due to non-filing of GST returns, then, in this case, such taxpayer needs to file all the pending GST returns to revoke the GST registration cancellation order.
Steps to File Form GST REG-21
The following steps can be followed in case if you want to file GST REG-21 within 30 days of receiving the notice of GST registration cancellation:
Step 1: Log in to the GST portal
Step 2: Select Registration from the Services section available on the menu bar.
Step 3: Choose Application for Revocation of Cancelled GST Registration.
Step 4: Enter all the required information such as basic details, principal place of business, and so forth.
Step 5: Then provide the reason for revocation of canceled GST registration. In case if you have any supporting documents attach the same but the file size should not exceed the 1MB.
Step 6: After filling in all the details click on the verification checkbox. Enter the name of the authorized signatory and place.
Step 7: Then you need to digitally sign the application with DSC (mandatory in case of company or LLP) or EVC.
Step 8: Once you click on the submit button, the revocation application of canceled GST registration (GST REG-21) will be submitted successfully.
Procedure to file GST REG-21 after 30 days but before 60 days of receiving the notice of GST registration cancellation:
In case if you do not file GST REG-21 within 30 days then you need to first send the request for the revocation of the canceled GST Registration to the proper officer with a proper reason.
Then such proper officer will further forward the request of date extension to the either joint jurisdictional commissioner or the additional jurisdictional commissioner to decide. There can be two scenarios:
The joint jurisdictional commissioner or additional jurisdictional commissioner extends the time limit for applying GST REG-21. In this case, the proper officer will pass on this communication to the taxpayer.
The joint jurisdictional commissioner or additional jurisdictional commissioner rejects the request for an extension of the time limit. However, in this case, the proper officer will pass on this communication along with the grounds of rejection to the taxpayer.
As per the communication received from the joint jurisdictional commissioner or additional jurisdictional commissioner, the proper officer will process the application for revocation of GST Registration as per law and procedure.
It may be noted that you need to follow the below procedures to file GST REG-21 after 30 days but before 60 days of receiving the notice of GST registration cancellation:
Step 1: Log in to the GST portal
Step 2: Select Registration from the Services section available on the menu bar.
Step 3: Choose Application for Revocation of Cancelled GST Registration.
Step 4: Enter all the required information such as basic details, principal place of business, and so forth.
Step 5: Then provide the reason for revocation of canceled GST registration. In case if you have any supporting documents attach the same but the file size should not exceed the 1MB.
Step 6: After filling in all the details click on the verification checkbox. Enter the name of the authorized signatory and place.
Step 7: Then you need to submit and digitally sign the revocation application of canceled GST registration with DSC (mandatory in case of company or LLP) or EVC.
