Information About Revocation Of Cancellation Of GST Registration
What is revocation of cancellation of
GST Registration?
The GST Act
is very comprehensive and covers various situations a taxpayer may face with
provision and procedures. In this article, we look at the procedure for
revocation of GST registration cancellation order along with the applicable
forms. The provision for revocation are contained under rule 23 of the CGST
Rules, 2017. Note: Revocation of GST registration can be initiated if a GST
registration certificate has been cancelled by GST authorities.
What is Revocation of Cancellation of
GST Registration?
The GST Act
is very comprehensive and covers various situations a taxpayer may face with
provision and procedures. In this article, we look at the procedure for
revocation of GST registration cancellation order along with the applicable
forms. The provision for revocation are contained under rule 23 of the CGST
Rules, 2017.
Note: Revocation of GST registration can be
initiated if a GST registration certificate has been cancelled by GST
authorities.
How to Apply for Revocation?
Application
in FORM GST REG-21 needs to be filed by the registered person, for revocation
of GST registration, either directly or through a facilitation Centre notified
by the Commissioner.
Online Revocation Procedure
Following
are the steps which a registered person needs to be followed, who wants to
apply for revocation online through the GST Portal:
1. Access
the GST Portal at www.gst.gov.in.
2. In order
to enter into the account, enter the username and appropriate password.
3. In the
GST Dashboard, select services, under services select registration and further
under registration select application for revocation of cancelled registration
option.
4. Select
the option of applying for revocation of cancelled registration. In the select
box, enter the reason for revocation of GST registration cancellation. Further,
you need to choose appropriate file to be attached for any supporting documents
and you need to select verification checkbox and select name of authorized
signatory and fill up the place filed box.
5. The final
step would be to select SUBMIT WITH DSC OR SUBMIT WITH EVC box.
Processing of Application
When the
proper officer is satisfied that the reason being provided for revocation of
cancellation of registration is appropriate, then, the officer will revoke the
cancellation of registration. The time period of revocation, by the proper
officer, is 30 days from the date of application. The proper officer is
required to pass an order revoking the cancellation of registration in FORM GST
REG-22.
Rejection of Application
If a GST
officer is not satisfied with the revocation application, the officer would
issue a notice in FORM GST REG-23. On receipt of the notice, the applicant is
required to furnish a suitable reply in FORM GST REG-24 within a period of 7
working days from the date of service of the notice. On receipt of a suitable
reply from the applicant, the officer is required to pass a suitable order in
FORM GST REG-05 within a period of 30 days from the date of receipt of a reply
from the applicant.
For More
Information Visit us @
For GST Registration & GST
Amendments
Phone
No. +91 91122 55597
Email :
support@gstregistrationonline.org
For GST Compliance & GST
Surrender
Phone No. +91 91122 11467
Email
: returns@gstregistrationonline.org

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