how to revoke gst registration after 180 days

How To Revoke GST Registration After 180 Days


Revocation of GST Registration Cancellation

The GST Act is very comprehensive and covers various situations a taxpayer may face with provisions and procedures. In this article, we look at the procedure for revocation of GST registration cancellation order along with the application forms. The provision for revocation is contained under rule 23 of the CGST Rules, 2017.

Note: Revocation of GST registration can be initiated if a GST registration certificate has been canceled by GST authorities.


Time Limit for Revocation

Any registered taxable person can apply for revocation of cancellation of GST registration within a period of 30 days from the date of service of the order of cancellation of GST registration. It must be noted that the application for revocation can be done only during the circumstances when the registration has been canceled by the proper officer on his own motion. Hence, revocation cannot be used when GST registration was canceled voluntarily by a taxpayer.


Application for Revocation

Application in FORM GST REG-21 needs to be filed by the registered person, for revocation of GST registration, either directly or through a facilitation center notified by the Commissioner.


Online Revocation Procedure

Following are the steps which a registered person needs to be followed, who wants to apply for revocation online through the GST Portal:

  1. Access the GST Portal at www.gst.gov.in.
  2. In order to enter the account
  3. enter the username and appropriate password.
  4. In the GST Dashboard, select services, under services select registration, and further under registration
  5. select application for revocation of canceled registration option.
  6. Select the option of applying for revocation of canceled registration.
  7. In the select box, enter the reason for revocation of GST registration cancellation.
  8. Further, you need to choose an appropriate file to be attached for any supporting documents and you need to select the verification checkbox and select the name of the authorized signatory and fill up the place filed box.

The final step would be to select SUBMIT WITH DSC OR SUBMIT WITH EVC box.


Processing of Application

If the proper officer is satisfied with the reason provided by the taxpayer for revocation of cancellation of registration, then, the officer shall revoke the cancellation of registration.

The time period of revocation, by the proper officer, is 30 days from the date of application. The proper officer is required to pass an order revoking the cancellation of registration in FORM GST REG-22.



Rejection of Application

If a GST officer is not satisfied with the revocation application, the officer would issue a notice in FORM GST REG-23. On receipt of the notice, the applicant is required to furnish a suitable reply in FORM GST REG-24 within a period of 7 working days from the date of service of the notice. On receipt of a suitable reply from the applicant, the officer is required to pass a suitable order in FORM GST REG-05 within a period of 30 days from the date of receipt of a reply from the applicant.



Ineligible Applicants

UIN Holders (i.e. UN Bodies, Embassies, and Other Notified Persons), GST Practitioners,s or in case the registration is canceled on the request of the taxpayer or legal heir of the taxpayer, cannot apply for revocation of canceled registration.

Created & Posted by (Aashu)

Article Assitant at TAXAJ

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