GST revocation is a legal process that allows a taxpayer to restore their cancelled Goods and Services Tax registration. When a GST registration is cancelled by a proper officer, the taxpayer can apply for revocation within thirty days from the date of the cancellation order. This process is crucial for businesses to continue operating legally and maintain their tax compliance status.
The revocation process involves submitting an application through FORM GST REG-21 on the GST portal. The authorized officer carefully reviews the application, and if satisfied with the reasons provided, will record the justification in writing and reverse the cancellation by issuing an order in FORM GST REG-22. If the reasons are found unsatisfactory, the officer may reject the application and communicate this through FORM GST REG-05, typically after issuing a show cause notice in FORM GST REG-23.
There are specific conditions for GST registration revocation, including situations related to non-filing of returns and other compliance issues. The GST Council has even introduced amnesty schemes to help taxpayers whose registrations were cancelled due to non-filing of returns, providing additional opportunities to restore their tax registration]. Importantly, failing to apply for revocation can be considered a ‘deficiency’ and may impact future registration attempts, making it a critical process for maintaining continuous business operations.
Discussion with the client is conducted to get the details regarding date of cancellation, reason for re-activation and better recommendations will be provided.
All the pending monthly GST returns will be filed, along with the payment of taxes and late fee applicable for delay in filing the returns.
Application for re-activation of GST number will be submitted after completing all the process required for re-activation eligibility.
As this is a limited time option provided to the dealer, the application will be tracked at regular intervals to check whether any query is raised by the officer.
Once the GST number re-activation is approved, GST return for the period from the date of cancellation and up to the date of re-activation will be filed with in 30 days of activation of GST number.
Client will be educated about various rules and regulations to be followed up to avoid cancellation of GST number.
You can apply for GST revocation within 30 days from the date of cancellation if your GST registration was canceled by the authorities or voluntarily. The application must be filed through the GST portal.
Conditions for revocation include filing all pending returns, clearing any outstanding dues, and ensuring that the business is active. Revocation will be considered if no tax evasion or fraud is involved.
To apply for GST revocation, you need to file an application in GST REG-21 on the GST portal, providing necessary details. If the cancellation was due to non-filing of returns, you must clear all dues and file pending returns before applying.
Once you apply for revocation, the GST authorities will review your application. If they are satisfied with the documents and compliance, your GST registration will be restored, and you will receive a revocation order.
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