What is GST Registration Revocation or GST Cancellation Process?

What is GST Registration Revocation or GST Cancellation Process?

Form GST REG-21 must be submitted by a taxpayer whose GST registration has been cancelled by the proper authorities. 

This application must be submitted within 30 days of receiving notification of the GST cancellation process.

It should be noted that an application for revocation can be made only if the appropriate authority has terminated the registration on his initiative. 

As a result, revocation cannot be used when a taxpayer voluntarily cancels their GST Registration.

GST REG-21: Application for Cancellation of Registration Revocation

The registered person must apply for the revocation or cancellation of their GST registration in FORM GST REG-21, either directly or through a facilitation centre designated by the Commissioner. 

A registered person who wishes to apply for revocation online via the GST Portal should follow these steps:

  • Navigate to the GST Portal.
  • To gain access to the account, enter the username and password.
  • Select services from the GST Dashboard, registration from the services menu, and application for cancellation of cancelled registration from the registration menu.
  • It is possible to apply for revocation of a cancelled registration. 
  • In the choose box, enter the reason for the GST registration cancellation revocation.
  • You must also choose the appropriate file to attach for any supporting documents, check the verification box, enter the name of the authorized signatory, and fill out the place filed box.
  • The final step is to check the boxes for DSC (Digital Signature Certificate) or EVC submission (Electronic Verification Code).

Revocation of GST Cancellation Process

If the proper officer is satisfied with the taxpayer's reason for revocation of the cancellation of registration, the cancellation of registration will be rescinded, along with GST cancellation charges.

To revoke the license, the proper officer has 30 days from the date of application. 

Using Form GST REG-22, the proper officer must issue an order restoring the cancellation of registration.

Form GST REG- 23: Revocation Application Cancellation Notice

The competent officer must verify the revocation application submitted in Form GST REG-21. 

Assume the officer in question rejects the revocation application. 

In that case, he will send the taxpayer a show-cause notice in Form GST REG-23, explaining why he believes the refusal application should be denied. 

He'll ask why the taxpayer's rejection application should be denied.

The taxpayer is allowed to explain why the GST registration should not be cancelled. 

After receiving a notice in Form GST REG-23, an assessee must respond in Form GST REG-24 within seven working days of the notification's due date.

If the revocation application is approved, the officer will write down the reason for the revocation. 

He would issue an order for revocation of GST registration in Form GST REG-22 within 30 days of receiving a response in Form GST REG-21.

GST REG-24 Form

If an assess receives a Form GST REG-23 notification, he has seven working days to respond to Form GST REG-24.

The following information is included on the REG-24 form:

  • The reference number and date of the notice
  • Application date and reference number
  • GSTIN
  • The reasons for the taxpayer's revocation request
  • Document Attachment

The tax officer will double-check the response on Form GST REG-24.

If he is satisfied, he will issue an order for GST registration revocation in Form GST REG-22 within 30 days of receiving a response in Form GST REG-24. 

If the tax office is unsatisfied with the reasons stated, he has the authority to reject the application by issuing an order in Form GST REG-05.

If a registered person's registration has been cancelled suo moto by the proper officer, he can file an application for revocation of cancellation in form GST REG-21.

He must submit it to the Common Portal within 30 days of the date of service of the cancellation order.

If the proper officer is satisfied, he may revoke the cancellation of registration by issuing an order in form GST REG-22 within 30 days of the application's receipt. 

Reasons for registration revocation or cancellation must be documented in writing.

The proper officer may reject the revocation application by issuing an order in form GST REG-05 and notifying the applicant.

Before rejecting an application, the proper officer must issue a show-cause notice in form GST REG-23 to the applicant, requesting that the applicant demonstrate why the application should not be rejected. 

The applicant must respond in form GST REG-24 within 7 working days of receiving the notice.

The proper officer will decide within 30 days of receiving the applicant's clarification in form GST REG-24.

GST Online process of GST cancellation process:

A taxpayer whose GST registration has been cancelled by the proper officer may apply for reversal of such cancellation using Form GST REG-21. 

This application must be submitted within 30 days of receiving the notice of the GST cancellation process.

If the proper officer cancelled the registration due to non-filing of returns. 

The reversal application in GST REG-21 can be filed only after all pending returns, including interest and penalties, have been filed. 

This can be easily done through gst online. While carrying out the process, there might gst cancellation charges.

To file GST REG-21, follow the steps below:

Step 1:

Access the GST portal and go to 'Services' > 'Registration' > 'Application for revocation of GST registration cancellation.'

Step 2:

Enter the necessary information and reasons for the cancellation of GST registration. 

Supporting documents can also be attached. 

After you've updated all of the information, check the verification box. 

Choose the authorized signatory and location.

Step 3: 

Submit Form GST REG-21 along with your DSC or EVC. 

The application will be successfully submitted, and you will be notified.

Conclusion

Concluding, a registered person whose GST Registration is cancelled on his initiative by the proper officer may submit an application for revocation of cancellation of GST Registration at the common portal within thirty days of the date of service of the order of cancellation of registration, or within such period as extended by the Joint Commissioner, 

Additional Commissioner, or Commissioner, as the case may be, following Rule 23 of the CGST Rules, 2017.

FAQs

1. We voluntarily registered for GST and received a GST registration number. 

However, even after six months of GST registration, we have yet to begin the business. What becomes of my GST registration?

If a person who has taken voluntary registration under sub-section (3) of section 19 does not begin business within six months of registration, their GST registration is cancelled.

2. Our company merged with another legal entity. Should we keep our previous GST registration?

No, if a company merges with another, its GST registration can be cancelled.

3. Is it possible to cancel a GST registration after a business has emerged?

Yes, a demerged business concern may cancel its GST registration by applying with the appropriate authorities.

4. When is it appropriate to revoke a cancellation?

This only applies when a tax officer cancels a taxable person's

 registration on his own initiative. 

Within thirty days of the date of the cancellation order, such

 a taxable person may apply to the officer for revocation of cancellation.

5. How to do gst revocation after 180 days?

Only by filing an appeal with the Commissioner GST of the specified area can the gst revocation be after 180 days.

Contact Us for GST Compliance, GST Consultant & GST Services in Delhi, Noida, Gurgaon, and all across India: write to us at accounts@especia.co.in. Or Call On :(+91)-9711021268 +91-9310165114

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