The Goods and Service Tax Act 2017 is a comprehensive act that covers procedures and provisions for every taxpayer's situation. Revocation of cancellation of registration is possible if the GST Authorities cancel the GST registration for various reasons. The GST officials or authorities can cancel the GST registration certificate of any taxpayer for reasons as mentioned in the Act through suo moto proceedings. However, the aggrieved taxpayer also has the right to file an appeal for revocation of cancellation in GST on the GST portal or through offline procedures. This provision is mentioned in Rule 23 of GST Rules 2017.
The time limit for revocation of GST registration
The registered taxpayer under GST can file an application for revocation of canceled registration within 30 days from the day the order of cancellation for the registration was served. The taxpayer can file the appeal only when the proper GST authority initiates the cancellation. It cannot be done in the situation of voluntary cancellation by the taxpayer.
Application for revocation of GST registration
Application for revocation of GST registration can be filed only by registered taxpayers. This application should be filed in Form GST REG – 21 form either on the GST portal or through offline mode. The taxpayers themselves can do the same or can apply to a GST practitioner or facilitation center.
How to revoke cancelled GST registration?
A) Online Revocation Procedure
A registered taxpayer can apply for revocation of canceled GST registration on the GST portal. The steps to file an online application are as mentioned below:
- Browse through the Goods and Services Tax portal on www.gst.gov.in for revocation of GST registration after cancellation.
- The account can be accessed by clicking on the login button and entering the login credentials, namely user id and password.
- Type the correct captcha and click on the login toggle button.
- Select the menu services on the GST dashboard. Under the drop-down menu of services, select registration.
- Under the registration menu, click on the sub menu application for revocation of cancelled registration.
- On the window that appears, select the option for revocation of registration and enter the reason for revocation of the cancelled registration.
- Attach the file for any supporting documents as required by clicking on the choose file button.
- After that, click on the verification checkbox and select the name of the authorized signatory from the drop-down menu.
- Feed-in the name of the place in the place field.
- There is an option to save the application to retrieve it later for submission if the need arises.
- Click on Submit with Electronic Verification Code (EVC) or submit with the Digital Signature Certificate (DSC) toggle button as applicable and convenient.
- The taxpayer would receive an OTP on the registered mobile and email irrespective of signing it through a digital signature certificate or an EVC.
- If the DSC option is opted for, select the DSC from the emsigner popup menu and process it further.
- IF the EVC option is selected, then enter the OTP and click on the Validate OTP button.
- Once the application for GST revocation is submitted, a message is received from the GST portal for confirmation of the submission and ARN is also generated for the acknowledgement of the same.
- A confirmation message from the GST portal is also sent on the registered email ID and mobile number regarding the application.
- The concerned tax officer would review the application and verify the documents and start the process further.
Processing of Application for revocation of cancelled registration
- The appropriate authority would go through the applicati on and reason for revocation of cancellation. When satisfied with the reason and the documents, the officer revokes the cancellation of the GST registration.
- A system-generated approval order and the notification regarding the same are sent to the applicant taxpayer. The Primary authorized signatory also receives a message on the registered mobile number and email ID regarding the order for approval.
- The officer has 30 days from the date of application for revocation of cancellation of registration. The order for the same has to be passed in Form GST REG – 22.
- After the approval process is completed, the status of Goods and Services Tax Identification Number (GSTIN) is again changed to Active with effect from the date of cancellation.
Rejection of Application for revocation of cancelled registration
If the appropriate authority in the GST office finds any discrepancy in the application or the supporting documents, they have the right to reject the application. The officer must first issue a notice in Form GST REG – 23 intimating the reason for a rejection or asking for the missing documents and information. The applicant registered taxpayer has to reply to the notice within 7 days in Form GST REG – 24 from the date of service of the notice. The GST officer can then pass the order in the Form GST REG – 05 upon receiving the reply within 30 days.
The GSTIN status shall be inactive until the rejection process is completed and would remain the same when the tax officer rejects the revocation even after the appeal by the taxpayer.
The rejection order is available for viewing purposes on the taxpayer's dashboard.
B) Offline Revocation Procedure
The registered taxpayer can also submit the application for cancellation of GST registration letter format GST REG – 21 offline directly to the GTS office or through a facilitation center notified by the Commissioner of the GST in the area. The steps for the same are as mentioned below:
- The Form GST REG – 21 is available on the GST portal for download.
- The duly filled form should be submitted to the GST office with in 30 days from the date of service of the notice of cancellation.
- On the satisfaction of the reasons and documents submitted, the authorized officer will reply within 30 days from the date of receipt of application at the GST office.
- The GST officer in writing should record all the details regarding the cancellation and the revocation.
- Any clarification regarding the documents is submitted by the taxpayer applicant through Form GST REG – 24 within 7 days from the date of service of the said notice.
- If the appropriate officer is not satisfied with the reason for revocation, he can issue a notice in Form GST REG – 23.
- The appropriate authority from the GST office must pass an order of rejection or approval in GST REG – 05 withi n 30 days from the receipt of the reply or clarification from the applicant.
Ineligible applicants for revocation of GST registration
The application for revocation of cancellation of registration under GST can be filed only when the GST officer cancels the registration on several grounds. The following persons are stated as ineligible applicants for filing such registration:
- Unique Identification Number (UIN) Holders, namely Embassies, UN Bodies, and any other notified person
- GST Practitioner
- If the registration is cancelled voluntarily by the taxpayer or the legal heir
Time extension to apply for revocation of GST registration
A circular number 158/14/2021 – GST was issued by the Central Board of Indirect Taxes & Customs (CBIC) on 6th September 2021 regarding clarification on applicability of the earlier notification no 34/2021 issued on 29th August 2021.
According to this circular, the time limit to apply for revocation of cancellation of GST registration has been extended up to 30th September 2021 for all those taxpayers whose registration revocation has expired within a time frame of 1st March 2020 to 31st August 2021. This time limit and the circular apply to the registered taxpayers even when the status of their application is rejected, under processing, applied, with the appellate authority or any other status.
The summary of the circular is tabulated as below:
|
Sr. No |
Status of Application |
Action by Taxpayer |
|
1. |
Not yet filed by the taxpayer. |
An application can be filed up to 30th September 2021. |
|
2. |
Application pending with the GST officer. |
No action is to be taken from the taxpayer. The appropriate authority will take action within the time limit as specified. |
|
3. |
Application filed and rejected by the GST officer. Appeal not filed by the taxpayer |
The taxpayer can file a new application before 30th September 2021. |
|
4. |
Appeal against rejection or revocation pending with appellate authority |
No action is to be taken from the taxpayer. The appropriate authority will take action within the time limit as specified. |
|
5. |
Application rejected by the GST Officer and order passed against the taxpayer. |
The taxpayer can file a new application before 30th September 2021. |
Section 30 of the Central Goods and Services Tax (CGST) Act has been amended to insert a new proviso with effect from 1st January 2021. According to this proviso, the Commissioner or Additional or Joint Commissioner can extend the due date for revocation application by 30 days.
This created confusion among the taxpayers when this proviso was read with the notification from 6th September 2021 regarding the due date being extended for 30 days or 60 days. The same has been clarified in the table mentioned below:
|
Sr. No |
Situation |
Last date for application |
|
1. |
When the time limit for application for revocation is between 1st March 2020 to 31st December 2020 |
30th September 2021 |
|
2. |
When the time limit of 30 days did not expire as on 1st January 2021, or the GST Registration cancelled on or after 1st January 2021: |
|
|
90 days is expired by 31st August 2021 |
30th September 2021 |
|
|
60 days has expired by 31st August 2021 |
30th October 2021 (when the commissioner approves of extension of 30 days beyond 30th September 2021) |
|
|
30 days has expired by 31st August 2021 |
30th October 2021 (when the additional/ joint commissioner approves of extension of 30 days beyond 30th September 2021)
Or
29th November 2021 30th October 2021 (when the commissioner approves of extension of 30 days beyond 31st October 2021) |
However, it should be noted that the extension of the time limit is available only in the following mentioned cases:
- A composition taxpayer has not filed returns for three consecutive months.
- A regular taxpayer has not filed returns for six consecutive months.
Forms with regards to revocation
The application for re-registration of GST after cancellation involves numerous forms in the process. The highlights of such forms include:
|
Sr. No |
Form No |
Particular |
|
1. |
GST REG – 21 |
Application for revocation of cancellation of GST Registration suo moto by the GST officer |
|
2. |
GST REG – 23 |
Notice by the GST officer to the taxpayer for cancellation of the revocation application |
|
3. |
GST REG – 24 |
Reply by the taxpayer to a show-cause notice received in Form GST REG – 23 |
|
4. |
GST REG – 22 |
The final order for approval for revocation of cancellation of registration |
|
5. |
GST REG – 05 |
The final order for rejection for revocation of cancellation of registration |
Also Read: How to Change the Registered Mobile Number or Email ID on the GST Portal?
Conclusion
Revocation of cancellation of GST registration can be filed only by those registered taxpayers whose registration is cancelled by the GST officer suo motto for not filing the returns within the prescribed time. It cannot be done if the taxpayer has surrendered the GST number voluntarily. Therefore, understanding when the revocation of GST registration can be done is essential if one wants to see through the process. Hope this article has provided you with an adequate understanding of the revocation of cancellation of registration, both online and offline.
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