There may have been suo moto proceedings initiated by the tax authority to terminate a taxpayer’s GST registration. If a tax authority has initiated suo moto proceedings to terminate a taxpayer’s GST registration, the aggrieved taxpayer can use the GST portal to request that the canceled GST registration be reinstated or revoked. The purpose of this article is to provide information on “How to Revoke canceled GST Registration?” as well as other information related to Revocation of Cancellation of GST Registration.
What is Revocation of Cancellation of GST Registration?
A By submitting Form GST REG-21, a taxpayer who is seeking to reverse the cancellation of their GST registration by the appropriate authorities can ask to have their registration reversed. If you have received a notice that your GST registration has been canceled, you must submit this application within 30 days. In order to apply for revocation, it is important to emphasize that the appropriate authority must have voluntarily terminated the registration. Revocation cannot be used by taxpayers who voluntarily cancel their GST registration.
GST REG-21: Applications for Revocations of Cancellations
Alternatively, the registered person can apply for the revocation of cancellation of GST registration by contacting a facilitation center designated by the Commissioner or submitting FORM GST REG-21 directly. The following steps should be followed by a registered person who wishes to request a revocation online through the GST Portal:
- Click here to access the GST portal.
- Your username and password are required to access the account.
- The GST Dashboard allows you to choose one of the services from there, and then you can choose to register from the services menu, and lastly you can choose to apply for the revocation of a cancelled registration from the registration menu.
- It is possible to revoke a cancelled GST registration. Choose the reason in the choose box for the cancellation revocation.
Revocation of Cancellation of GST Process
If A proper officer will rescind the cancellation of the taxpayer’s registration once he or she has satisfied himself or herself that the taxpayer’s reason for revoking the cancellation of registration is appropriate.
Form GST REG-22 must be used by the proper officer to restore the cancellation of registration within 30 days from the date of the application.
- A proper file must also be selected for any supporting papers, the verification box must be checked, the signature of the authorized signatory must be entered, and the place filed must be filled out.
- You can choose to submit your form with either a DSC (Digital Signature Certificate) or EVC (Electronic Verification Code).
Revocation Application Cancellation Notice with GST REG-23
Suppose a revocation application filed in Form GST REG-21 is not satisfactory to the officer in question. The tax officer will issue a show-cause notice in Form GST REG-23 in that case, explaining his reasons for denying the refusal application. The tax officer will inquire as to why he should not refuse the taxpayer’s rejection request.
In response to a notice in Form GST REG-23, an assessee must respond in Form GST REG-24 within seven days of the notification’s due date in order to maintain its GST registration.
If After reviewing the revocation application, the concerned officer will write down why the license was revoked. In 30 days, he would issue an order rescinding GST registration in Form GST REG-22 after receiving a response to Form GST REG-21.
Form GST REG-24
If Upon receiving a form GST REG-23 notification, the assessee has seven working days to respond.
Here is the information contained in the REG-24 form:
- Referencing and dated the notice
- Reference number and date of application
- Numbers of GSTINs
- Revocation is requested for a variety of reasons by the taxpayer
- Documents attached
As soon as the tax officer receives a response on Form GST REG-24, he will issue an order for the revocation of the GST registration in Form GST REG-22 if he is satisfied. A tax officer may reject a tax application by issuing Form GST REG-05 if he is dissatisfied with the reasons stated.
Within thirty days of the date of service of the order for cancellation of GST Registration on the common portal, a registered person whose GST Registration is cancelled on his own motion may apply to revoke the cancellation of GST Registration. The Joint Commissioner, Additional Commissioner or Commissioner, as the case may be, may extend the time period if necessary, as specified in Rule 23 of the CGST Rules, 2017.