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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