How to appeal against cancellation of GST registration in India

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If your GST Registration was canceled, you can appeal against cancellation of GST Registration in India. For that, you need to follow a specific procedure and attach the correct documents to make your case solid. Therefore, it’s best to consult a CA or a GST Expert to understand the complete procedure in detail specific to your case and avoid all the hassle. Let us understand a brief overview of the process to appeal against cancellation of GST Registration in India.

Where to appeal against cancellation of GST Registration in India?

You can appeal against cancellation of GST Registration in India to an appellate authority if your GST Registration canceled Suo Moto. You will need to apply for an appeal against cancellation of GST Registration through an application on an online and official portal of GST.

Timeline for Appeal against cancellation of GST Registration

According to S-107 of the CGST Act of 2017, anyone who is dissatisfied with a judgment or order made by an adjudicating authority pursuant to this Act or the State Goods and Service Tax Act may file an appeal with the appellate authority within three months of the date on which the judgment or order is communicated to the taxpayer.

Additionally, if the appellate authority is convinced that the appellant was prohibited from bringing an appeal within three months of the order’s date by the adequate cause, he or she may provide an additional one-month window for appealing against the cancellation of GST Registration.

Prerequisites to apply for appeal against GST Registration Cancellation

  • Complete the process of GST Return Filing and file all the pending GST Returns
  • Pay the Taxes due
  • Pay all the interests and late fees or penalties
  • Get all the necessary documents such as PAN Card, GST Registration Certificate or GSTIN, Digital Signature Certificate number.

Essential Documents required to appeal against GST Registration Cancellation

  • Copy of Form GST APL-01.
  • A record of the provisional acknowledgment.
  • Order of GST Registration Cancellation and Necessary details.
  • A copy of the Show Cause Notice, which was issued during the cancellation procedure.
  • A copy of the certificate of GST registration.
  • An affidavit copy.
  • A copy of the most recent GST Returns for the last two months.
  • A copy of the business nature brief.

Important Note: All the above mentioned and other important documents if any must be submitted online within a week of filing the appeal.

Stepwise Procedure to appeal against Cancellation of GST Registration 

  • Visit the official GST Portal and Login.
  • Go to the services section and then click on My Applications.
  • Click on the Option ‘ Appeal to Appellate Authority.
  • Click on the ‘New Application’ button.
  • The new page (‘GST APL-01: Appeal to Appellate Authority’) will open and here choose the order type as ‘Registration Order’ from the drop-down list.
  • Add the category of the case under dispute.
  • Upload the Annexure to Form GST APL-01,
  • Add all the necessary and supporting documents.
  • Preview and verify the application.
  • Submit the application form using DSC or EVC.

Important Note: In case you get a reply on appealate proceeding, you need to reply through PDF format and upload the same in details of the reply section.

List of documents to be filed before GST appealate authority

Summary 

Appealing against GST Registration Cancellation is an important procedure. Not appealing in the correct manner will waste your precious time and energy. Furthermore, misleading information or inaccurate document submission can also result in additional orders or delay. Therefore, it’s best to consult GST experts and experienced lawyers, and CAs to appeal against GST Registration Cancellation. Contact our team of experts at: 8881-069-069 or [email protected] to get a free consultation on appealing against GST Registration Cancellation.

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Revocation of cancellation of GST registration

Moreover, If you want any other guidance relating to  GST Cancellation, please feel free to talk to our business advisors at 8881-069-069.

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