Revocation of GST Registration

The GST Act covers a wide range of scenarios that a taxpayer may encounter through its provisions and processes. The process for Revocation a GST registration cancellation order and This article examines the required documentation. Rule 23 of the CGST Rules, 2017 contains the revocation provisions.

Note: If a GST registration certificate has been cancelled by GST authorities, the process of revocation of GST registration may begin.

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Reasons for GST Cancellation by the GST authorities.

• Failure to comply to GST laws: GST Department may cancel a registration if a regular taxpayer fails to file returns for six consecutive months or a composition taxpayer fails to file for three consecutive months.
• Fraudulent GST Registration: A registration may be cancelled if it was obtained by dishonest, fraudulent activity, or a lack of information.
• Engaging in Unauthorized actions: Cancellation may result from engaging in unauthorized actions, such as presenting fake invoices, may trigger cancellation.
• Wrongful Claims: GST Department may also cancel registration if a taxpayer wrongfully claims or utilizes ITC without receiving the goods or services.

Reasons for GST Cancellation by the Taxpayer.

• Business Closure or Discontinuation: The taxpayer may request cancellation if business operations are permanently discontinued or ended.
• Business Transfer or Merger: The current GST registration may need to be cancelled if the business is sold, leased, transferred, merged, or otherwise disposed of.
• GST Threshold: GST registration may no longer be required if yearly turnover is less than the threshold, which is 40 lakhs for Goods and 20 lakhs for services.
• Although it is not required to retain registration, taxpayers may choose to voluntarily terminate their GST registration for a variety of private or Business reasons.

Revocation Time Limit

Within 90 days of the order of cancellation of GST registration being served, any registered taxable person may request revocation or cancellation of their registration. Revocation application can only be submitted in cases where the appropriate officer has cancelled the registration on his own initiative. Therefore, when a taxpayer voluntarily cancels their GST registration, revocation cannot be applied.

2 ways by which we can revocation of cancellation of registration

1. Online Procedure to revoke GST registration.
2. Offline Procedure to revoke GST registration.

1. Online Step by Step procedure for Revocation of Cancellation of GST Registration

      The processes listed below must be followed by the taxpayers in order to revoke or cancel their GST registration online.

• STEP 1: Firstly, the taxpayers has to visit the https://www.gst.gov.in/  for the Revocation of Cancellation of GST Registration.
• Step 2:  Login into Portal click the "Login" button. To view the page with your username and password,
• Step 3: Enter the correct ‘Username’ and ‘Password’ information along with the captcha in required field and then click ‘login’.
• Step 4: The Revocation of Cancellation of GST Registration link must be clicked under the services category that appears on the homepage.
• Step 5: After clicking on the link, the portal shifts to next page, where we need to enter the reason for revocation of cancellation of registration in the Reason for revocation of cancellation field.
• Step 6: Then we have to click the "Choose File" button to attach any supported document. 
• Step 7: Now We Select the Verification checkbox in.
• Step 8: After that Select the name of the authorised signatory, in the Name of Authorized Signatory drop-down list.
• Step 9: We have to enter the place where the application is filed, in Place field section.
• Step 10: We can click the 'save' button to save the application form and retrieve it for later. 
• Step 11: Next click the Submit with DSC or the Submit with EVC button.
• Step 12: Sign the form by using either your Digital Signature Certificate (DSC) or the Electronic verification code (EVC) option. On selecting any of these below options, you will receive an OTP. Using DSC Option
• Step 13: If using a DSC, the taxpayer should select the registered DSC from the emSigner pop-up screen and then proceed from there accordingly. Using EVC Option
• Step 14: Enter the OTP that you have received and then click on the Validate OTP button. Acknowledgement Message
• Step 15: On successfully filing the application for cancellation of registration, the system will generate the ARN and display a confirmation message.
• Step 16: GST Portal will send a confirmation message on your registered mobile phone number and e-mail-ID.
• Step 17: After this process, the concerned Tax Official will review the application and take a decision accordingly.
• Step 18: After receiving all the necessary information and satisfied with the information provided, the proper officer may revoke the cancellation of the GST registration.
• Step 19: On approval by the Tax Official, the system generates an approval order and sends the notification to the applicant, Primary Authorized Signatory of the taxpayer via e-mail and SMS, about the same. 
• Step 20: Consequent to the approval of the Application for Revocation of Cancelled Registration, the GSTIN Status of the taxpayer shall change from Inactive to Active status with effect from the effective date of cancellation.

Rejection by the GST Tax Official

• Step 21: When the Tax Official rejects an application for revocation of cancelled registration then the rejection order will be generated. 
• Step 22: The GSTIN status will remain “Inactive” on the GST Portal, and the taxpayer shall receive the Primary Authorized Signatory through SMS and email stating the rejection of the application.
• Step 24: The taxpayer can view the Rejection Order receipt on the taxpayer’s dashboard.

1. Offline Application Step by Step Procedure for Revocation of Cancellation of GST Registration

       The registered taxpayer can follow the below steps to submit an application for revocation of cancellation of registration:

• Step 1: A registered taxpayer can submit the FORM GST REG-21 application for the Revocation of Cancellation of GST Registration either directly or through a facilitation centre notified by the Commissioner if his registration has been cancelled Suo moto by the proper tax official.
• Step 2: You must submit the application within 30 days from the date of service of the cancellation order at the Common Portal.
• Step 3: The authorized officer shall revoke the cancellation of the registration upon proper reasons as deemed through the Act. The officer shall reply through FORM GST REG-22 within 30 days from the date of receipt of the application. The officer must record all the details for revocation or cancellation of registration in writing. 
• Step 4: The proper officer shall take a decision within 30 days from the date of receipt of clarification from the applicant in FORM GST REG-24. 
• Step 5: If a concerned GST officer is not satisfied with the revocation application, the officer must issue a notice in FORM GST REG-23 before rejection. The applicant must provide a suitable reply in FORM GST REG-24 within 7 working days from the date of service of the notice. On receipt of a proper response from the applicant, the concerned officer should pass a suitable order in FORM GST REG-05 within 30 days from the date of receipt of a reply from the applicant.
   
• Format of GST REG - 21

Form GST REG-21

[See rule 23(1)]

Application for Revocation of Cancellation of Registration

Instructions for submission of application for revocation of cancellation of registration

• A person, whose registration is cancelled by the proper officer on his own motion, may apply for revocation of cancellation of registration, within thirty days from the date of service of the order of cancellation of registration at the common portal No application for revocation shall be submitted if the registration has been cancelled for the failure to furnish returns unless such returns are furnished and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee payable in respect of the said returns.
• Any change in the mobile number or the e-mail address of authorised signatory submitted as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided.
• Status of the application can be tracked on the common portal.
• No fee is payable for filing application for revocation of cancellation.

Conculsion

The revocation of GST registration cancellation, whether pursued online or offline, is a structured process governed by the CGST Rules, 2017. Taxpayers must adhere to specified timelines and provide the necessary documentation to ensure their application is considered. Understanding the grounds for cancellation and following the correct steps is crucial in successfully reinstating GST registration. By complying with the requirements and promptly responding to any queries from tax authorities, businesses can navigate the revocation process effectively and restore their operational status under the GST framework.