GST Revocation

Description

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.

Document required to start proprietorship

Steps To Register

Discussion

Discussion with the client is conducted to get the details regarding date of cancellation, reason for re-activation and better recommendations will be provided.

Filing Pending GST returns

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

Application for re-activation of GST number will be submitted after completing all the process required for re-activation eligibility.

Tracking and follow ups

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.

Filing of intermediate returns

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.

Guidance for proper compliance

Client will be educated about various rules and regulations to be followed up to avoid cancellation of GST number.

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