A GST registration is crucial for businesses operating in India. It allows them to collect and deposit tax on goods and services sold. However, there can be situations where your GST registration gets canceled by the tax authorities. But you need not worry as you can apply for revocation of GST Registration within the time limit. This article will guide you through the process of revoking a canceled GST registration and time limit to do so.
What is the Time Limit for Revocation?
The time limit for applying to revoke a canceled GST registration is 90 days from the date of receiving the cancellation order. This applies to all GST registrations canceled on or after October 1st, 2023. There are no extensions available beyond this 90-day window unless specifically granted by the tax authorities under exceptional circumstances.
How to Apply for Revocation
To revoke a canceled GST registration, you’ll need to file an application in Form GST REG-21 on the GST portal. You need to follow the steps mentioned below:
- Log in to the GST portal and navigate to ‘Services’ > ‘Registration’ > ‘Application for revocation of GST registration cancellation.’
- Enter the required details, including reasons for the cancellation reversal and upload supporting documents.
- Verify the information and submit the application with a digital signature or Electronic Verification Code (EVC).
Know about the process and other details regarding the form at: Revocation of cancellation of GST registration
What happens after applying for Revocation of GST Registration?
The tax officer will review your application. If they are satisfied, they will issue an order for revocation of cancellation in Form GST REG-22 within 30 days of receiving your application or reply (in case a show-cause notice was issued).
Important Tips to know while applying for Revocation of GST Registration
- You will need to do GST Return Filing and pay any outstanding tax liability, interest, and penalty before your revocation application is considered.
- In some cases, the tax officer may issue a show-cause notice (Form GST REG-23) asking you to explain why your registration shouldn’t be cancelled. You’ll then need to respond within seven working days using Form GST REG-24
Moreover, If you want any other guidance relating to the Revocation of GST registration, please feel free to talk to our business advisors at 8881-069-069.
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