Revocation of GST cancellation refers to the reversal of a registration cancellation decision by a tax officer, thereby reinstating the validity of the registration. This process applies when a tax officer initiates the cancellation of a taxable person’s registration. If a taxpayer wishes to challenge the cancellation order, they can file for revocation within thirty days of receiving the order. The following steps outline the procedure for filing a revocation application:
- Submit Form GST REG-21: The taxpayer must file an application for revocation of cancellation using Form GST REG-21. This form should be submitted within 30 days of receiving the cancellation order.
- Officer’s Review and Decision: Upon receiving the revocation application, the GST officer reviews the application and supporting documents. If satisfied, the officer can rescind the cancellation within 30 days by issuing an order in Form GST REG-22. The reasons for revocation or cancellation must be documented in writing.
- Show-Cause Notice and Response: In certain cases, the officer may issue a show-cause notice in Form GST REG-23 before rejecting the revocation application. The notice asks the applicant to provide an explanation as to why the application should not be refused. The applicant has seven working days to respond to the notice by submitting Form GST REG-24.
- Officer’s Decision: After receiving the applicant’s response in Form GST REG-24, the officer will review the clarification provided. Within 30 days of receiving the applicant’s response, the officer will make a decision regarding the revocation application.
It is important for the applicant to adhere to the timelines and provide all necessary information and documents required during the revocation process. The final decision regarding the revocation of cancellation rests with the GST officer, who will communicate the outcome to the applicant through an order issued in the respective form.
To apply for revocation of GST cancellation online through the GST Portal, the registered person should follow these steps:
- Log in to the GST portal using the credentials.
- Access the GST Dashboard.
- Select the “Services” tab.
- Under the “Registration” section, choose the “Application for Revocation of Cancelled Registration” option.
- Select the appropriate reason for revocation from the dropdown menu.
- Attach the required supporting documents in the specified format.
- Review the details and ensure their accuracy.
- Choose the option to submit the application with a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC) based on the preferred method.
- Submit the application by selecting the relevant checkbox (either “SUBMIT WITH DSC” or “SUBMIT WITH EVC”).
By following these steps, the registered person can apply for revocation of GST cancellation online through the GST Portal. It is important to provide accurate information and upload the necessary documents as per the specified requirements.
Key deliverables in the GST cancellation process:
- Duly filled and signed Cancellation Request Application.
- Final Return copy containing all relevant financial information.