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.
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.
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:
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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.
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.
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:
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.
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:
No, you cannot revoke your cancelled GST registration after 90 days, and you need to revoke the cancellation within 30 days by filing for the abrogation of your cancelled GST registration.
The time limit for GST registration revocation is within 30 days of the order of cancellation of GST registration. However, under certain conditions, taxable individuals can also apply for Revocation or cancellation of GST registration after 90 days.
Yes, revocation can be filed after 30 days from the date of GST registration cancellation. However, the revocation application should be submitted within 90 calendar days.
You can activate your cancelled GST number after two years by applying for the same at the GST portal. The procedure is the same as applying for new GST registration, and you must also present all the same documents and information.
No, you cannot revoke GST registration after 180 days. According to the GST act, you must apply for revocation or cancellation of GST registration within 30 days or 90 days in certain conditions.
To file a GST appeal online, you need to create an appellate authority's appeal, attach Annexure to GST APL-01 and provide other important documents. The last step is to examine the entire application and file it.
If you want to revoke your cancelled GST number under the GST Act, you need to submit Form GST REG-21 electronically on the GST portal within 30 days of the date of the cancellation order.
To file form GST REG 21 online, you need to complete the following steps: