The provisions and processes under the GST Act cover a wide range of potential scenarios for a taxpayer. In this article, we examine the procedure for revoking a cancellation order for a GST registration as well as the relevant forms. The CGST Rules, 2017, Rule 23 contains the revocation provisions.
When can Revocation of GST Registration Cancellation Initiated?
If a GST registration certificate has been revoked by the GST authorities, a GST might be revoked. Important concepts related to goods services tax Revocation by GST Authorities are available at: Revocation of cancellation of GST registration.
What is the Time Limit for Revocation of Cancellation of GST Registration?
Within 30 days of the date the order of cancellation of GST registration was served, any registered taxable person may request for the revocation of that cancellation. It should be emphasized that the application for revocation can only be made in situations when the proper officer has voluntarily terminated the registration. Therefore, revocation is not an option when a taxpayer voluntarily applies for GST Cancellation. Read about the process through which a tax officer might cancel your goods services tax Registration at: Procedure for cancellation of GST registration by tax officer.
Application for Revocation of GST Registration Cancellation
The taxpayer having GST Registration must submit an application in FORM GST REG-21 either directly or through a facilitation center that has been approved by the Commissioner.
Revocation Process Online
The procedures a registered person must take in order to submit an online revocation application using the GST Portal are as follows:
- Visit www.gst.gov.in to access the GST Portal.
- Enter the correct username and password to log in to the account.
- Select services in the GST Dashboard, then registration under services, and finally the application for revocation of canceled registration option under registration.
- Choose the option to request the cancellation of your canceled registration. Enter the justification for revoking GST cancellation in the choose box. Additionally, you must select the proper file to attach for any supporting papers, check the box for verification, specify the name of the authorized signatory, and fill out the place filled box.
- Selecting the SUBMIT WITH DSC (Digital Signature Certificate) OR SUBMIT WITH EVC box would be the last step.
What if the taxpayer wants to cancel his or her GST Registration?
Anyone who is unable to complete the aforementioned procedure must fill out Form GST REG 16 and request cancellation. The following procedure shall be followed by the lawful heirs of the decedent taxpayer. Following documents will be required to apply for GST Cancellation.
Documents Requirement for Cancellation of GST Registration
- Reason for the GST cancellation
- Information & Details of stock of plant & machinery/capital goods
- ARN of latest GST return filing done
- GSTIN of the business entity
- Contact details of business entity (Mobile no. & Email id)
- GSTIN of transferee entity (in case business is transferred)
- Desired date of GST cancellation
- Aadhar and PAN & of Authorized signatory
- DSC in case of an LLP/company
- Information & Details of stock of semi-finished goods/finished goods/inputs
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