GST Registration

Revocation of Cancellation of GST Registration: How to restore your cancelled GST registration?

There may be an instance where a tax official may have cancelled your GST registration by initiating suo moto proceedings. In such scenario, the aggrieved taxpayer can apply for restoration of the GST registration that has been cancelled. It involves filing a specified application form. In this article, we shall know revocation of cancellation of GST registration and also discuss the latest amendments concerning it.

What is Cancellation of GST Registration?

This simply means that the taxpayer won’t be a GST registered person anymore. He will not be required to pay or collect GST or claim input tax credit and need not file GST returns.

What is revocation of cancellation of GST Registration?

Revocation refers to official cancellation of a decision or order. Revocation of cancellation of GST Registration means that the decision to cancel the registration is reversed and that the registration is still valid.

Form GST REG-21: An Application for the revocation of cancellation of GST Registration

If your registration is cancelled by proper officer, then you can apply for the reversal of such cancellation of the GST registration. You may apply for the same in Form GST REG-21. It has to be filed within 30 days of receiving the notice for the cancellation of the GST registration or within a period as extended by the Additional Commissioner or Joint Commissioner or the Commissioner as the case may be under the proviso to sub-section (1) of section 30.

It may be noted that the underlined part has been inserted by the CGST (4^th Amendment) Rules, 2021.

If the proper officer cancels the registration due to the non-filing of returns, the application for restoration can be filed only once the pending returns are filed.

How to file Form GST REG-21?

The following steps can be followed:

• Login to the GST portal^[1] and select Services- Registration and then application for revocation of cancelled GST registration.
• Provide the required information and reasons for restoration of the GST registration. Supporting documents can be attached. Click on the verification checkbox. Select the authorized signatory and place.
• Apply form GST REG-21 with DSC or with EVC. The application will be submitted successfully.  

As per Section 30 of CGST Act, any registered person whose registration has been cancelled can apply in the above mentioned form for restoration of the cancelled GST registration within 30 days.

However, in case the registered person applies for revocation of cancellation after 30 days and before 60 days from the date of the service of the cancellation order, then a different procedure is followed.

Procedure in case of request made beyond 30 days but within 60 days

In case the registered person applies for revocation of cancellation after 30 days and before 60 days from the date of the service of the cancellation order, then the following procedure can be followed:

• The person can request either through letter or mail for extension of time limit to apply for the revocation of the cancelled GST Registration to the proper officer. He should provide the grounds on which the extension is sought.
• The proper officer will then forward the request of such person to the jurisdictional joint/additional commissioner to decide on the request for the extension of the time limit.
• The joint/additional commissioner may extend the time limit for applying. If the request is accepted, the extension of the time limit will be communicated to the proper officer.
• If the concerned joint/additional commissioner is unsatisfied with the grounds upon which the extension is sought, then an opportunity for personal hearing can be provided to the person before a final decision is made on the matter.
• If the request for extension of time limit is rejected, then the grounds for the rejection shall be communicated to the person concerned through the proper officer.
• On receiving the decision of the joint/additional commissioner, the proper officer will process the application for revocation of the cancelled GST Registration as per law and procedure.
• It may be noted that the procedure similar to mentioned above will be followed mutatis mutandis if a person applies for such revocation beyond a period of 60 days from the date of service of the order of the cancellation of registration but within 90 days of such date.

Conclusion

If your registration is cancelled by proper officer, then you can apply for the reversal of such cancellation of the GST registration. However, ensure that you apply within the prescribed time limit. It is worth mentioning here that you won’t be able to file for revocation of cancellation of GST registration if the registration has been cancelled due to the failure in filing returns. Such returns should be furnished first, along with payment of interest and penalty.

Read our article: All you need to know about GST Registration Cancellation