As a taxpayer, you may have been subjected to suo moto procedures to cancel the GST registration of a taxpayer. However, as a taxpayer, you have the right and the option to revocation the cancellation of your GST registration. On the official GST Portal, you can apply online for revocation of cancellation of your GST registration. In this article, you will discover all the important information about the revocation and cancellation of your GST registration.
Please Find Attached the Form That Can Be Used to Revoke the Cancellation of GST Registration
There is a form GST REG-21 available for the purpose of reversing the decision of a proper officer to revoke a taxpayer’s GST registration in the GST system. In order to apply for revocation of cancellation of GST registration within 30 days after you have been notified that your GST registration has been canceled, you need to fill out the application form as soon as you receive the notification.
Applicants whose registrations have been revoked by the appropriate official because they failed to file returns may apply for reversal by filing GST REG-21 only after all overdue returns, interest, and penalties have been filed and all penalties and interest assessed have been paid.
GST Return Filing is therefore required if you want to revoke your GST registration.
Significance of Revoking a GST Registration Cancellation
A taxpayer who has previously registered for GST and obtained a GSTIN is no longer able to register for another GST registration or obtain a GSTIN after their previous registration for GST has been canceled. The taxpayer must first request for the cancellation of their previous GST registration to be reversed.
How does Form GST Reg -23 work?
If the GST Registration has been revoked or canceled by the appropriate official, then the application of revocation or cancellation of GST Registration will be checked by him/her for any reasons and if they are not satisfied, then they will be provided with a show-cause notice in the form GST Reg-23.
GST registrations are allowed to remain active if the taxpayer explains why cancellation should not occur.
As soon as the assessee receives notification in Form GST REG-23, he/she must file Form GST REG-24.
A revocation application is approved when the concerned officer writes down the reason for approval and then approves the cancellation of GST Registration.
Application for Revocation of Cancellation of GST Registration: A Step-by-Step Guide
- Register for GST on the official GST website
- Visit the Registration and Services page.
- The GST Registration Cancellation Application can be accessed by clicking on it
- Once you have entered the required information, please share the reasons for reversing the cancellation of the GST registration.
- Please attach documents that support your claim.
- Your Digital Signature certificate should be used to sign the GST Reg Form-21.
Click Here: Revocation of Cancelled GST Registration
FAQ
1. Is it possible to cancel the GST number?
There are several reasons for removing GST registration, such as the fact that a person does not need to file a GST return because he/she has reached the exemption level or the taxpayer will no longer be likely to be a registered person due to any of the reasons mentioned below.
2. Can I cancel GST registration without registering returns?
The cancellation of the registrations can be done within a certain time period. But you need to register all your returns and prepare all your dues with the GST department ahead of the cancellation of your enrollment. If you do not clear all your dues before the cancellation, you cannot proceed.
3. What is a revocation of cancellation?
Changing one’s mind about cancelling an enrollment is called the revocation of cancellation of enrollment and the enrollment status remains unchanged.
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