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What is the Procedure for Revocation of Cancelled GST Registration?
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What is the Procedure for Revocation of Cancelled GST Registration?
  • Introduction

The 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.”

 


To put it simply, if the GST regulations do not apply to you, or if you are terminating your company, or if the tax official requests that you cancel your GST registration, you may do so by following a few steps.”

 


Read till the end to check out the details related to the revocation of a cancellation notice for GST registration in India.”

 


  • Instructions on How to Permanently Remove My GST Registration

  • On the GST site online, a registered taxpayer may submit a request to have their GST registration revoked. The following are the necessary procedures to apply through the website:

  • To cancel your GST registration, visit the site at www.gst.gov.in
  • To access your account, please click the login button & enter your user id & password
  • Next, please enter the code below and click the ‘Log In’ button
  • Choose from the available GST services in the menu bar. Choose ‘Registration’ from the Services menu
  • Select the Application for Cancellation of Registration submenu from the Registration menu
  • In the resulting box, click the ‘Revocation of Registration’ button and specify why the registration cancellation was made
  • Use the ‘Select file’ option to upload any necessary supporting files
  • After that, choose the appropriate authorised signatory’s name from the drop-down menu and click the verification checkbox
  • Do not forget to fill out the ‘Place’ area with the actual name of the location
  • If you need to submit your application later, you may store it and return it
  • To submit with an EVC, click the Submit with EVC button. To submit with a DSC, click the corresponding button
  • Whether the taxpayer uses an EVC or a digital signature certificate, they will still get an OTP on the primary contact’s cellphone and email
  • If the Digital Signature Certificate (DSC) checkbox is checked, the designer popup box will include a DSC option; selecting this will continue processing
  • A valid one-time password (OTP) must be entered, and the Validate OTP box must be clicked IF the EVC checkbox was chosen
  • An application acknowledgment number (ARN) is produced, and a message is sent from the GST site to confirm receipt of the GST revocation application
  • The GST site will also send a confirmation message to the applicant’s registered email address and cellphone number.

  • Revocation on Cancelled Registration Application Processing

  • This is how the process would work;
    • The relevant body would review the request for cancellation and its rationale. The officer will reinstate the taxpayer’s GST registration if they are convinced by the explanation and supporting papers
    • The application taxpayer receives an automated approval order and a notice of the order’s status. In addition, the primary signatory is notified by text message and email when an order requires approval
    • The officer must decide on the request to reinstate or cancel registration within 30 days of receiving the application. Tax Instruction Guideline Number 22 (GST REG – 22) must be used to issue the necessary directive
    • The Goods & Services Tax Identification Number (GSTIN) status is restored to Active with effect from the cancellation date once clearance is received.

    • Rescission by a Proper Authority

    • Following the below-outlined steps, the authorised official may revoke a company’s registration.
    • Show cause notification in GST Registration REG -17 is sent by an authorised person
    • Within 7 days after receiving the notification, the enrolled person is expected to respond in Gst Registration REG -18 if they disagree
    • If the authorised official is satisfied with the response, he may dismiss the case by issuing an order on FORM GST REG -20
    • If the registered person does not provide sufficient justification for why their registration shouldn’t be revoked, the authorised person will issue a decision in FORM GST REG-19
    • The judgment will be issued within 30 days following the receipt of the response to the show cause.
    • If there are any ‘Significant Anomalies’ in the amounts of outgoing supplies recorded in GSTR 3B and those disclosed in GSTR1 ITC, the supplier will be put on hold.

    • Refusal of Cancellation of Registration Request

    • The GST office can reject an application if the relevant authorities discover any inconsistency in the request or the accompanying papers. Before rejecting or requesting more information, the official must send a notification in GST Registration REG – 23. Within 7 days of the notice’s delivery date, the application-registered taxpayer must respond in Form GST REG – 24. When the officer has received the response within 30 days, the order may be issued in Form GST REG – 05
    • When the tax inspector rejects the revocation, the GSTIN status will remain inactive until the refusal procedure is completed, regardless of whether or not the taxpayer files an appeal.

    • Conclusion

    • Now that you have understood the whole process of revocation of the cancellation of GST, what are you waiting for? You should start getting in touch with the legal experts at
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