Revocation of GST Registration Cancellation
In the dynamic landscape of Goods and Services Tax (GST) compliance, maintaining an active GST registration is crucial for businesses operating in India. However, unforeseen circumstances or lapses can lead to the cancellation of GST registration by tax authorities. At Taxware, we specialize in assisting businesses to navigate the complexities of revoking such cancellations, ensuring seamless continuity of operations.
Understanding GST Registration Cancellation
GST authorities may cancel a registration on their own motion for various reasons, including:
> Non-filing of returns for a specified period.
> Contravention of GST provisions.
> Obtaining registration through fraudulent means.
It's important to note that if the cancellation is due to non-filing of returns, the taxpayer must first file all pending returns and clear any outstanding dues before applying for revocation.
Procedure For Revocation of GST Registration Cancellation Through TaxWare ?
Revocation of Cancellation
Timeframe for Revocation Application
A taxpayer whose GST registration has been cancelled by the proper officer can apply for revocation within 30 days from the date of service of the cancellation order. However, recent amendments allow for an extension of this period:
Additional 30 days: Granted by the Joint or Additional Commissioner.
Further 30 days: Granted by the Commissioner.
This extension mechanism provides taxpayers with a maximum of 90 days to apply for revocation, subject to approval
Procedure for Revocation
The process to revoke a cancelled GST registration involves:
Filing an Application: Submit Form GST REG-21 either online through the GST portal or offline at a GST Seva Kendra.
Providing Reasons: Clearly state the reasons for seeking revocation and attach supporting documents, if any.
Verification by Authorities: The proper officer reviews the application:
Approval: If satisfied, the officer issues an order in Form GST REG-22 within 30 days, revoking the cancellation.
Show Cause Notice: If there are discrepancies, a notice in Form GST REG-23 is issued. The taxpayer must respond within 7 days using Form GST REG-24.
Rejection: If the response is unsatisfactory, the officer may reject the application by issuing Form GST REG-05.
Why Choose Taxware?
Navigating the revocation process can be intricate and time-sensitive. Taxware offers:
Expert Guidance: Our team stays updated with the latest GST provisions to provide accurate advice.
Timely Assistance: We ensure that all applications and responses are filed within the stipulated deadlines.
Comprehensive Support: From documentation to liaising with authorities, we handle the entire process for you.
Contact Us
If your GST registration has been cancelled or you're facing challenges in the revocation process, reach out to Taxware today. Our compliance experts are here to ensure your business remains GST-compliant and operational.
