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Revocation of cancelled GST registration

The tax officer may cancel the GST registration granted to the taxpayer (Suo moto cancellation), in that case, the aggrieved taxpayer has an option to file an application for restoration of cancelled GSTIN.

  • Revocation application can be filed in FORM GST REG-21 after login to the GST portal.
  • Form GST REG-21 should be filed within 30 days from the date of order of GST cancellation.
  • If registration has been cancelled due to the non-filing of GST returns, an application for revocation can be filed only after filing such returns along with interest and penalties.
  • Revocation is not allowed for UIN holder, GST practitioner or, GST cancelled on taxpayer request.

 

How to Revoke a Cancelled GST registration

 

Recent updates related to GST registration

 

24th September 2021

An applicant shall undergo Aadhaar authentication for filing an application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23. (Notification No. 35/2021–Central Tax)

Under Aadhar authentication, an authentication link is sent on the registered mobile number and email id. On clicking the verification link, a window for Aadhaar Authentication will open where an applicant needs to enter Aadhaar number and the OTP received on the mobile number linked with Aadhaar.

29th August 2021

The last date for filing an application for revocation of canceled GSTIN falling between 1st March 2020 to 31st August 2021 extended to 30th September 2021

28th May 2021

The last date for filing an application for revocation of canceled GSTIN falling between 15th April 2021 to 29th June 2021 extended to 30th June 2021.

5th March 2021

The search ARN functionality for registration on the common portal has been enhanced for taxpayers.

31st January 2021

(i) SEZs while applying for GST registration will have to provide the validity period as per the letter of authorisation (LOA).

(ii) Aadhaar authentication has been implemented on the Common portal for existing taxpayers.

31st December 2020

(i) For new registrants who opted for Aadhaar authentication, the authentication would be required only for one Primary Authorized Signatory and one Promoter instead of all.

(ii) Now, GST practitioners can apply cancellation of GST registration in Form GST PMT-06.

Steps to file revocation application on GST portal

Step 1: Visit the login page of the GST portal and enter valid login credentials

Step 2: Navigate to ‘Services’ > ‘Registration’ > ‘Application for revocation of GST registration cancellation"

Revocation of Cancellation of GST Registration

 

Step 3: Update the following details in the  FORM appearing on your screen-

  • In the "Reason for revocation of cancellation" field, enter the relevant reason.
  • If there is any supporting document, Click "Choose file" and upload a soft copy of the document.
  • Check the "Verification" box.
  • Select the name of the authorised signatory from drop-down
  • Enter the place in the relevant field.

Submit the application with the "SUBMIT WITH DSC" OR "SUBMIT WITH EVC" option.

Revocation Application

 

The success message will be displayed on your screen. You will receive acknowledgement along with the ARN receipt in the next 15 minutes on your registered e-mail address and mobile phone number.

Outcomes of revocation application

If the proper officer is satisfied with information or clarification provided by the taxpayer,

  • He will issue a revocation order in Form GST REG-22.
  • An intimation about the same will be sent to the primary suthorized signatory via e-mail and SMS.
  • The taxpayer’s GSTIN status will be changed from inactive to active status with effect from the effective date of cancellation.

If the proper officer is not satisfied with information or clarification provided by the taxpayer,

  • He will send show cause notice (SCN) to the taxpayer in Form GST REG-23 asking why his application should not be rejected.
  • GSTIN status will remain “Inactive” on the Common portal.
  • An intimation about the same will be sent to the primary suthorized signatory via e-mail and SMS.

Relevant circulars

Government has issued a Removal of Difficulty Order No. 05/2019-Central Tax, dated 23rd April 2019, wherein persons whose registrations were cancelled under sub-section (2) of section 29 of the sad Act after they were served notice in the manner provided in section clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and who could not reply to the said notice and for whom cancellation order was passed up to 31st March, 2019, were given one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019.

Related


Cancellation of registration under GST


Copy of SOP issued by Centre on amended provisions of revocation of cancellation of GST


 

Frequently asked questions (FAQs)

If your application for revocation of cancellation is rejected by Tax Officer, you can file an appeal against the order. The appeal must be filed within 3 months from the date of rejection order passed.

After completion of a hearing, if the Appellate Authority passes an order for restoration of your registration, you need to communicate the said order to the Jurisdictional Officer for revocation of cancellation. In compliance with the order of the Appellate Authority, the Officer will restore your registration.

The effective date of restoration of revocation of cancelled GST will be the date of cancellation mentioned in the cancellation order.


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TaxGyata Team

TaxGyata Team