Revocation of Cancellation of Registration under GST

Overview

Any registered person whose registration has  been cancelled may apply to the proper officer in FORM GST REG- 21 for revocation of cancellation of registration under GST within 30 days from the date of service of cancellation order either electronically or through the Facilitation Centre notified by the Commissioner.

  • The proper officer, may by order, either reject the application or revoke the cancellation of the registration. However, the registered person shall be given an  opportunity of being heard before rejecting the revocation application.
  • The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under Central Goods and Services Tax Act.
  • If registration is cancelled due to non-filing of returns by the registered person, then the taxpayer is required to furnish all returns and pay tax along with interest, penalty and late fee, if any.
  • After registration is restored, the taxpayer is required to file all the returns due from the date of order of cancellation of registration up to the date of order of revocation within 30 days.
  • If registration is cancelled retrospectively, then the return has to be filed for the period from effective date of cancellation up to the date of order of revocation within 30 days.
  • The following persons cannot make an application for revocation of cancellation of registration:
    • UIN Holders (i.e. UN Bodies, Embassies and Other Notified Persons);
    • Persons required to deduct or collect tax at source;
    • taxpayer or legal heir of the taxpayer who applied for cancellation of registration.
  • A proviso was added by issuing a Removal of Difficulty Order (RoD) number 05/2019- Central Tax dated 23.04.2019 wherein the order for cancellation has been  passed before 31.03.2019 and the taxpayer has failed to apply for revocation or filing of appeal against the cancellation order, then the taxpayer was provided a one-time opportunity to apply for revocation of cancellation of registration under GST on or before 22.07.2019.

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Proposal in 39th GST Council Meeting held on 14.03.2020:

Where registrations have been cancelled till 14.03.2020, application for revocation of cancellation of registration under GST can be filed up to 30.06.2020 (extension of period of application as one-time measure to facilitate those who want to conduct business).

Procedure for Application for Revocation of Cancellation of Registration under GST

  1. The registered person has to file FORM GST REG-21 within 30 days from date of service of the order of cancellation either on the common portal or through a Facilitation Centre notified by the Commissioner.
  2. If the proper officer is satisfied that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation by recording the reasons in writing by passing an order in FORM GST REG -22 within 30 days from filing the application.
  3. The proper officer may for reasons recorded in writing by an order in FORM GST REG- 05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. However, an opportunity of being heard has to be given by issuing a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation should not be rejected.
  4. The applicant has to give the reply to the said notice in FORM GST REG -24 within a period of 7 working days from the date of the service of the notice.
  5. Upon receipt of the reply, the proper officer shall proceed to dispose of the application within a period of 30 days from the date of the receipt of such information or clarification from the applicant.

Also Read: How to register for GST online step by step

Summary:

Sl. NoParticularsTime limitTo be filed by
1.Application for revocation of cancellation of registration – FORM GST REG 2130 days from date of  cancellation orderTaxpayer
2.Order for revocation of cancellation of registration – FORM GST REG 2230 days from date of applicationProper Officer
3.Show cause notice reasoning why not to reject the application – FORM GST REG 23Proper officer
4.Reply to show cause notice – FORM GST Reg. 247 days from date of Notice.Taxpayer
5.Rejection/ revocation of application of revocation of cancellation of registration – FORM GST REG 0530 days from date of applicationProper officer

How to Apply for Revocation of Cancellation of Registration on the GST Portal?

  1. Access the www.gst.gov.in
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    URL. The GST Home page is displayed.
  2. Click Services > Registration > Application for Revocation of Cancelled Registration option.
  3. Login to the GST Portal using your login credentials.
Revocation of Cancellation of Registration under GST

  1. In the “Reason for revocation of cancellation” field, enter the reason for revocation of cancellation of registration under GST.
  2. Click the “Choose File” button to attach any supporting document.
  3. Select the Verification checkbox.
  4. In the “Name of Authorized Signatory” drop-down list, select the name of authorized signatory.
  5. In the ‘Place’ field, enter the place where the application is filed.

Note: You can click the SAVE button to save the application form and retrieve it later.

  1. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.
Revocation of Cancellation of Registration under GST

  1. The “Success” message will displayed. You will receive the acknowledgement within the next 15 minutes on your registered e-mail address and mobile phone number.   Application reference number (ARN) receipt is sent on your e-mail address and mobile phone number.

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Circular No.99/18/2019-GST [F.No.CBEC-20/16/04/2018-GST],Dated 23-4-2019

First Proviso to sub-rule (1) of rule 23 of the said Rules provides that if the registration  has been cancelled on account of failure of the registered person to furnish returns, no application for revocation of cancellation of registration under GST shall be filed, unless such returns are furnished and any amount in terms of such returns is paid.

Thus, where the registration has been cancelled with effect from the date of order of cancellation of registration, all returns due till the date of such cancellation are required to be furnished before the application for revocation can be filed.

Further, in such cases, in terms of the second proviso to sub-rule (1) of rule 23 of the said Rules, all returns required to be furnished in respect of the period from the date of order of cancellation till the date of order of revocation of cancellation of registration have to be furnished within a period of 30 days from the date of the order of revocation.

Where the registration has been cancelled with retrospective effect, the common portal does not allow furnishing of returns after the effective date of cancellation. In such cases it was not possible to file the application for revocation of cancellation of registration under GST.

Therefore, a Third Proviso was added to sub-rule (1) of rule 23 of the said Rules enabling filing of application for revocation of  cancellation of  registration, subject to the condition that all returns relating to the period from the effective date of  cancellation of registration till the date of order of revocation of cancellation of registration shall be filed within a period of 30 days from the date of order of such revocation of cancellation of registration.

Also Read:How to file GSTR 9-Annual Return for Regular Taxpayers

Frequently Asked Questions(FAQ’s)

1.From where can I apply for revocation of cancelled registration?

Ans.Application for revocation of cancelled registration can be accessed within 30 days, from issuance of the Cancellation Order on the GST Portal, after logging in.
The path is Services > Registration > Application for Revocation of Cancelled Registration.

2.What happens when application for revocation of cancelled registration is approved by the Tax Official?

Ans.Once an application for revocation of cancelled registration is approved by the Tax Official, the system generates an approval order and an intimation is sent to the primary authorized signatory of the taxpayer via e-mail and SMS, about the same.
Consequent to the approval of the application for revocation of cancelled registration, the taxpayer’s GSTIN status will be changed to from Inactive to Active status with effect from the effective date of cancellation.

3.What happens when application for revocation of cancelled registration is rejected by the Tax Official?

Ans.When an application for revocation of cancelled registration is rejected by the Tax Official then the following consequences ensue:
1.Rejection order will be generated
2.GSTIN status will remain “Inactive” on the GST Portal.
3.Primary authorized signatory will be intimated via SMS and email of the rejection of the application.
4.Rejection order will be made available on the taxpayer’s dashboard.

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