The Process of Revoking a Cancelled GST Number
The Goods and Services Tax has not only subsumed all indirect taxes in India, but virtually digitized all the pertaining processes as well. From registration to credit note cancellations, anything and everything can be done online, seamlessly. An aspect still needing deliberation is the provision of revocation of cancellation of GST number contained under rule 23 of the CGST Rules, 2017.
It is the process of reviving the GST registration once cancelled by the GST authorities. Applications for revocation cannot be filed further if the GST registration was cancelled by the taxpayer voluntarily.
Additionally, there is a stipulation that if the GST registration has been cancelled due to failure in filing returns or non-payment of taxes, then the registered person shall not be allowed to apply for revocation.
However, a relief provided in this regard states that if such returns are duly furnished, payment of all dues & taxes, interest, penalty, late fees have been submitted, then the taxpayer may be allowed to make the application for revocation.
The time limit to apply for the revocation of cancellation for any registered taxable person is within 30 days from the date of service of the order of cancellation of the GST registration number.
The application can be made in the form GST REG-21, which can either be filed online directly or through a facilitation center as notified by the Commissioner.
Following are the steps to be followed in the online process of applying for revocation of cancellation through the GST portal:
- Log in to your account on the GST portal (www.gst.gov.in) using the credentials
- Navigate to the GST Dashboard to select the tab Services << Registration. Under the registration tab, select the option “application for revocation of cancelled registration”.
- In this option, a popup window appears asking for the reason of revocation. Enter a valid reason and attach the appropriate attachment file/documents supporting the application. To verify the application, select the name of the authorized signatory and hit the “Submit” option.
- Choose the option of submitting with a DSC or Electronic Verification Code (EVC), whichever applicable
If the officer is satisfied that the reason for the application for revocation is just and appropriate, then the order for revocation is passed within 30 days from the date of the receipt of the application and communicate the same to the applicant.
Such an order shall be passed in Form GST REG-22 by the proper officer.
If in case the proper officer is not satisfied with the reason/application filed, he/she will issue 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.
The applicant shall furnish a suitable reply in Form GSTREG-24 within a period of 7 working days from the date of service of such a notice.
If the officer finds the reply appropriate, then he shall dispose of the application in Form GST REG-05 within a period of 30 days from the date of receipt of such information or clarification from the applicant.
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Summary
Thought you were done running a business and applied for cancellation of your GST number which you now regret? Breathe easy, GSTN provides an easy way out through ‘Revocation of cancellation of GST’.
Category: Taxes
