What is Revocation of Cancellation of GST Registration?

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Suo moto proceedings may have been initiated by a tax authority to terminate a taxpayer’s GST registration. If the aggrieved taxpayer wishes to have the GST registration revoked or reinstated by using the GST portal, he or she may do so by using the GST portal. We will provide information on revocation of canceled GST registrations in this article, along with other information on revocation of canceled GST registrations.

What is Revocation of Cancellation of GST Registration?

Applicants whose GST registrations have been cancelled by the proper authorities may apply to have them reversed by submitting a form GST REG-21. This form needs to be submitted within 30 days of receiving the notice of GST cancellation. The correct authority must have terminated the registration on his own initiative prior to submitting the application for revocation. It must be stressed that an application for revocation can only be filed if he has taken steps to terminate the registration on his own initiative. This means, for example, that when an individual voluntarily cancels or revokes their GST Registration, the revocation process cannot be used as a recourse.

Form GST REG-21: Cancellation of Registration Revocation Application

FORM GST REG-21 must be used by the registered person to request the revocation or cancellation of their GST registration, either directly or through the Commissioner’s designated facilitation center. This is the process for applying for revocation on the GST Portal:

  • Log on to the GST Portal.
  • Obtain access to the account by entering the username and password.
  • The GST Dashboard allows you to select services, and then registration, and then applications for revocation of cancelled registrations, which can be accessed through the registration menu.
  • A GST registration cancellation can be revocation by entering the reason for the cancellation in the choose box.
  • If you are attaching any supporting paperwork, you must also check the verification box, select the name of the authorized signatory, and enter the location where the document was filed.
  • Finally, check the box if you want it to be submitted with a DSC (Digital Signature Certificate) or EVC (Electronic Verification Code).

Revocation of Cancellation of GST Process

If A taxpayer’s reason why he wants to rescind the cancellation of his registration will be found acceptable to the proper officer, and the officer will rescind the cancellation of his registration.

During the thirty day period following the date the application was submitted, the proper officer has the power to revoke the license. The proper officer shall issue an order restoring the cancellation of registration in accordance with Form GST REG-22.

Form GST REG- 23: Notice of Revocation Cancellation 

In a case where the revocation application filed in Form GST REG-21 does not satisfy the officer in question, the revocation application will be verified by the competent officer. When he believes that the refusal application should be denied, he will issue a show-cause notice to the taxpayer in Form GST REG-23, stating his reasoning for denying the refusal application. As a result, he will inquire about the reasons why the taxpayer should not receive a rejection.

Whenever an assessee receives a notice in Form GST REG-23, he or she must reply to the notice within seven working days of the notification’s due date by completing Form GST REG-24. In response to the notification, an assessee may provide further information and explain why the registration should not be canceled.

Once the concerned officer has reviewed the revocation application, he will write down the reasons for the revocation, following which he would issue an order for the revocation of GST registration in Form GST REG-22 within 30 days of receiving the response in Form GST REG-21.

Form GST REG-24

If Assessees receive notifications in Form GST REG-23, and they have seven days to respond in Form GST REG-24.

There are the following details on the REG-24 form:

  • Referencing and dated the notice
  • Reference number and date of application
  • Revocation is demanded by the taxpayer for several reasons
  • Document attachments

After reviewing Form GST REG-24, the tax officer will issue a revocation order for GST registration within 30 days of receiving the response. He will reissue the order if he is satisfied. An order in Form GST REG-05 can be issued by the tax officer if he is dissatisfied with the reasons stated.

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