Nowadays, GST is one of the most discussed topics in India. All of us are still confused about the method for registration, filling the return forms, tax challan, e-way bill and other forms for GST. If you have mistakenly registered for GST and are required to cancel your GST registration, one can only do so if the annual turnover of his/her company is less than ₹20 lakhs that is the total of sales plus unregistered purchase.

The cancellation of GST registration indicates that the taxpayer will not be a GST enrolled person anymore. He/she will not endure to pay or make GST. The results of the removal are:

• The taxpayer will not pay GST anymore
• For certain businesses, registration under GST is compulsory. If the GST registration is cancelled and business is maintained, it will involve an offence under GST and large penalties will apply.

The provisions and procedures in the GST Act cover a wide range of potential scenarios for a taxpayer. Here, 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 includes the revocation provisions.

Checklist for Revocation of GST Registration

The following information must be mandatorily defined by the applicant while using for cancellation in Form GST REG-16:

• Contact address, which involves the mobile number and email address
• Grounds of cancellation
• The desired date of cancellation
• Specifications of the value and the tax payable on the stock of inputs, the inputs possible in semi-finished goods, inputs available in complete goods, the stock of capital goods/plant and machinery
• Details of registration of the entity if the current unit merged, amalgamated, or transferred
• Specifications of the latest return filed by the taxpayer along with the ARN of the particular return.

Reasons for GST Cancellation

• Cancellation occurs when turnover is less than 20 lakhs
• Cancellation by the taxpayer in other cases like discontinuation of business, conversion of business
• Cancellation by a tax officer, if the business does not follow the established parameters.

Time Limit for Revocation of GST Registration

Within 30 days of the date the order of cancellation of GST registration was served, any registered taxable person may apply for the revocation of that cancellation. Please note that the option for GST revocation is only available in cases where the registration has been cancelled by the proper officer voluntarily. Revocation is not applicable when a taxpayer chooses to cancel their GST registration voluntarily.

Application for Revocation of GST Registration

The registered person must submit an application in FORM GST REG-21 for the cancellation of their GST registration, either directly or through a facilitation centre that has been approved by the Commissioner.

Processing of Application

The cancellation of the taxpayer’s registration may be reversed if the appropriate officer is satisfied with the justification given by the taxpayer for doing so.

GST Revocation by the proper officer is only permitted for a period of 30 days following the application date. The appropriate officer must sign an order revoking the registration cancellation in FORM GST REG-22.

Online Application Procedure | How to Revoke Cancelled GST Registration?

The steps for revoking or cancelling a GST registration online are as follows for the taxpayers.

• Step 1: The first step for taxpayers who wish to revoke or cancel their GST registration is to go to the GST portal
• Step 2: To access the page with your username and password, click the ‘Login’ button
• Step 3: In the required field, enter the correct ‘Username’ and ‘Password’ information as well as the captcha, and then click ‘login’
• Step 4: On the home page, under the services tab, click on revocation of cancellation of GST registration link
• Step 5: After clicking the link, the portal moves to the page, where you must fill out the reason for GST revocation of cancellation field with your reason of gst registration for cancelling your registration
• Step 6: Next, you must select a file to attach by clicking the ‘Choose File’ button
• Step 7: Click the verification checkbox at this point
• Step 8: From the name of authorised signatory drop-down list, choose the authorised signatory’s name
• Step 9: You must fill out the place field with the application’s filing location
• Step 10: To save the application form and retrieve it later, click the ‘save’ button
• Step 11: Select either the DSC or EVC button to submit your work
• Step 12: Either use your Digital Signature Certificate (DSC) or the EVC option to sign the form. You will receive an OTP after choosing any of the options listed below
• Step 13: If using a DSC, the taxpayer must first choose the registered DSC from the emSigner pop-up screen, and then take the appropriate action from there
• Step 14: Enter the received OTP and then click the validate OTP button
• Step 15: The system will generate the ARN and display a confirmation message after receiving the application for cancellation of registration successfully
• Step 16: Your registered mobile phone number and email address will also receive a confirmation message from the GST portal
• Step 17: The concerned tax official will review the application following this procedure and make a decision in accordance with it
• Step 18: The appropriate officer may reverse the cancellation of the GST registration after receiving all necessary information and being satisfied with it
• Step 19: After receiving approval from the tax official, the system generates an approval order and notifies the applicant—the taxpayer’s primary authorised signatory—about it via email and SMS
• Step 20: After the application for revocation of cancelled GST registration is approved, the taxpayer’s GSTIN status will change from Inactive to Active as of the cancellation effective date
• Step 21: The rejection order will be generated when the tax official rejects an application for the revocation of a cancelled registration
• Step 22: The GSTIN status on the GST portal will remain ‘Inactive,’ and the taxpayer will receive notification from the primary authorised signatory via SMS and email that the application has been denied
• Step 23: On the taxpayer’s dashboard, they can view the rejection order receipt.

Offline Application Procedure for Revocation of Cancellation of GST Registration

The steps listed below can be used by the registered taxpayer to submit a request for the cancellation or revocation of registration:

• Step 1: If a registered taxpayer’s registration has been revoked or cancelled suo moto by the appropriate tax official, he or she may submit the FORM GST REG-21 application for the revocation or cancellation of GST registration directly or through a facilitation centre informed by the commissioner

• Step 2: You must submit the application at the Common Portal within 30 days of the date the cancellation order was served
• Step 3: Based on valid grounds as determined by the Act, the authorised officer must reverse the cancellation of the registration. After receiving the application, the officer has 30 days to respond using the FORM GST REG-22. The officer must put all the information regarding the cancellation or revocation of registration in writing
• Step 4: Within 30 days of receiving the applicant’s clarification in FORM GST REG-24, the proper officer must make a decision
• Step 5: Before rejecting the revocation application, the concerned GST officer must issue a notice in FORM GST REG-23 if they are not satisfied with it. Within seven working days of the date the notice was served, the applicant must submit a suitable response in FORM GST REG-24. Within 30 days of the date they received a response from the applicant, the concerned officer should, upon receiving a suitable response, issue a suitable order in FORM GST REG-05.

Rejection of Application

The GST officer will issue a notice in FORM GST REG-23 if they are not satisfied with the GST revocation application. After receiving the notice, the applicant has seven working days from the date of service to submit a suitable response in FORM GST REG-24. Within 30 days of the date they received a reply from the applicant, the officer must pass a suitable order in FORM GST REG-05 upon receiving a suitable response from the applicant.

Unqualified Applicants

One cannot apply for the revocation of a cancelled GST registration if they hold a UIN (such as UN Bodies, Embassies, or other Notified Persons), are GST Practitioners, or had their registration cancelled at their request or that of their legal heir.

Why Choose Us?

Some of the best reasons to choose us are:

• Online GST registration and GST Identification Number acquisition is simple
• We take full responsibility for ensuring compliance, so you can rest easy
• Your tax returns will be filed on time
• Our attorneys are available to explain the entire procedure and answer any questions you may have.

Despite the user-friendly interface of the GST portal, the GST Forms contain numerous complex fields. Therefore, it is strongly advised that you seek the assistance of a professional when submitting the application, completing the necessary procedures, filing your tax returns, and completing other portal-based formalities.