Revocation of GST Registration

The GST, or Goods and Services Tax, has replaced indirect taxes such as service tax, VAT, excise duty etc. GST registration allows individuals to claim back the GST they pay for the goods and services they purchase. But GST authorities have the authority to cancel the GST registration of a taxable individual. In that case, the individual can appeal for revocation of cancellation of GST registration. Here, we will go through the process of revocation of GST cancellation and the application for revocation of cancellation of registration.

What is Revocation or Cancellation of GST Registration?

Revocation of cancellation of GST registration is appealing for the reversal of cancellation of registration under GST. The taxpayer can appeal for revocation of GST cancellation to specified authorities within 30 days from the date of the cancellation order by filling in Form GST REG-21.

Form GST REG-21

The GST-registered taxpayer must fill out an application for revocation of cancellation of registration in Form GST REG 21. The individual can do this either through a facilitation centre authorised by the Commissioner or directly, whatever might be convenient. The steps to fill GST REG 21 form are as follows:

• Get to the GST portal.
• Put in your username and password to get your account access.
• Choose the services from the GST Dashboard and register in the Services menu.
• Next, go to the application for revocation of cancelled registration in the Registration menu.
• Provide the reason for revocation of cancellation of GST registration in the chosen box. At the same time, you must also choose the correct file you need to attach for all supporting documents.
• Next, check the verification box and choose the name of the authorised signatory. Now complete the place "filed box".
• Check the boxes to submit the form with DSC or Digital Signature Certificate or with EVC or Electronic Verification Code.

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The Time Limit for Revocation of GST Registration

The GST appeal time limit is 30 days or a month from the date of the order of cancellation of GST registration. However, for some individuals, the GST revocation time limit can go up to 90 days under certain special conditions. On that note, an appeal for revocation of cancellation of GST registration can be made only if an authorised officer on his motion has cancelled the GST registration. Revocation is not in question when the taxpayer cancels the registration voluntarily.

Form GST REG- 23: Cancellation Notice of a Revocation Application

A competent and knowledgeable GST officer verifies the revocation application that a taxable individual files in Form GST REG 21. But when the revocation application cannot satisfy the officer-in-charge, in that case, the officer has the right to issue a show-cause notice to the taxable individual in question through form GST REG 23. This is a cancellation notice of a revocation application that explains why the officer has turned down the appeal for revocation of cancellation of GST registration. The officer will ask why their GST registration should not be cancelled.

Form GST REG- 24

If the taxpayer whose GST registration has been cancelled gets a notification from a GST advisory in Form GST REG 23, they must respond in Form GST REG 24 online within seven working days. Form GST REG 24 contains the details below:

• Date and number of notice's reference.
• Reference number and date of application.
• Reasons for the taxable individual's demand for reversal of cancellation of GST registration.
• Reference number and date of application.
• GSTIN
• Documents

The authorised GST officer will carefully review the taxpayer's response on Form GST REG 24. If he is pleased and satisfied with the response, he will issue an order for revocation of cancellation of GST registration in Form GST REG 22 within 30 days of receiving Form GST REG 24. However, if the concerned officer is dissatisfied with the taxpayer's response in Form GST REG 24, he will reject the application and issue an order in Form GST REG 05.

GST Registration Cancellation Process

Taxpayers can initiate the GST registration cancellation process online. But before starting the process, taxpayers must file all their overdue GST returns. If there is any non-compliance with the GST annual return, GSTR-1 or GSTR-3B, the late return must be filed before starting with the GST Cancellation procedure. The steps for GST cancellation are as follows:

• Submit GST Cancellation form GST REG 16 online on the GST portal.
• Fill in all details in the form, like email address, contact address and mobile number. Also, provide the reason for cancellation and the desired cancellation date. You must also give the details of the value and tax payable on inputs in stock, finished and semi-finished goods and stock of capital machinery/plant and goods. Specific details of the latest GST returns filed, along with the ARM of the returns, also need to be provided.
• An authorised GST officer will review your application for GST registration cancellation and issue an order to cancel the same in Form GST REG 19 within 30 days of the date of application. Cancellation shall be effective from the date finalised by the authorised officer, and the same will be notified to the taxpayer.