Revocation of GST Registration Cancellation (Rule 23)
Amended time limit to apply for revocation of GST registration is as under:
a). Applicant whose registration has been cancelled may apply for revocation within 90 days of service of cancellation order. [Notification No. 38/2023-CT dated 04.08.2023]
b). The Commissioner or an officer authorised by him in this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may be, extend above time period by 180 days on on sufficient cause being shown and for reasons to be recorded in writing. (i.e. maximum up to 270 days from the date of serving cancellation order)
- Who Can Apply for Revocation?
If your GST registration was canceled by the tax officer on their own (not voluntarily by you), you can apply to get it reinstated. But your Aadhar must be authenticated on the common portal as per Rule 10B. - How and when to apply for revocation of cancellation of GST registration?
- You need to submit Form GST REG-21 online through the GST portal.
- The application must be submitted within 90 days from the date you received the cancellation order.
- If you have a valid reason, the Commissioner (or an authorized officer) can extend this deadline by up to 180 more days.
- Important condition before applying
- If your registration was canceled because you did not file GST returns, you must file all pending returns and pay the due tax, interest, penalty, and late fees before applying for revocation.
- Additional return filing requirement
- Once your registration is reinstated, you must file all pending returns for the period between cancellation and reinstatement within 30 days of the revocation order.
- If your cancellation was applied retrospectively, you need to file all returns from the cancellation date till the revocation date within 30 days of reinstatement.
- Approval or rejection of application
- If the tax officer finds valid reasons to restore your registration, they will approve your request using Form GST REG-22 within 30 days of receiving your application.
- If they decide to reject your request, they will issue Form GST REG-05 with reasons for rejection.
- Opportunity to respond before rejection
- Before rejecting your application, the officer will issue a show-cause notice (Form GST REG-23) asking why your application should not be rejected.
- You must reply using Form GST REG-24 within 7 working days from receiving the notice.
- The officer will review your response and decide within 30 days whether to approve or reject your application.
Pass order on cancellation of GST Registration within 30 days of Application: CBIC Instructions
Proper officer is required to issue order in FORM GST REG-19 in respect of the application for cancellation of registration filed by the taxpayer within a period of thirty days from the date of the application submitted by the taxpayer and direct him to pay arrears of any tax, interest or penalty including the amount liable to be paid under subsection (5) of section 29. CBEC – 20/16/34/2019-GST/802
