Revocation of cancellation of GST registration

The tax official may have cancelled a taxpayer’s GST registration by initiating suo moto proceedings. The aggrieved taxpayer can apply for revocation or restoration of such GST registration cancelled by visiting the GST portal.

Form GST REG-21: Application for reversal of cancellation of GST registration

A taxpayer whose registration is cancelled by the proper officer can apply for reversal of such cancellation of GST registration by applying Form GST REG-21. This application should be filed within 30 days of receiving the notice for the cancellation of GST registration.

In case the proper officer has cancelled the registration because of the non-filing of returns. The reversal application in GST REG-21 can be filed only after pending returns are filed along with interest and penalty.

Follow the steps below to file GST REG-21:

Step 1: Log in to the GST portal and navigate to ‘Services’ > ‘Registration’ > ‘Application for revocation of GST registration cancellation.’

Step 2: Enter the required information and reasons for the reversal of the cancellation of GST registration. Also, supporting documents can be attached. After updating all the details, click on the verification checkbox. Select the authorised signatory and place.

Step 3: Apply Form GST REG-21 with DSC or EVC. A message will be received that the application is successfully submitted.

Form GST REG-23: Notice cancellation of the revocation application

The concerned officer will verify the revocation application filed in Form GST REG-21. 

Suppose the concerned officer is unsatisfied with the revocation application. In that case, he will send a show-cause notice in Form GST REG-23 to the taxpayer mentioning why he thinks that the refusal application needs to be rejected. He will ask the taxpayer why the refusal application furnished by him should not be rejected.

A chance is given to the taxpayer to provide reasons why not to cancel the GST registration.

The assessee who has received notice in Form GST REG-23 shall respond in Form GST REG-24 within seven working days from the due date of the issue of notice.

If the concerned officer is satisfied with the revocation application: In this case, he will record the cause in writing. He will also issue the order for revocation of GST registration in Form GST REG-22 within 30 days from getting a reply in form GST REG-21.

Form GST REG-24: Giving a reply to a show-cause notice received in Form GST REG-23

If an assessee has received a notice in Form GST REG-23, then he should file a reply in Form GST REG-24 within seven working days from the date of service of notice in Form GST REG-23.

Form REG-24 contains the below information-

• Reference number and date of the notice
• Reference number and date of application
• GSTIN
• Reasons based on which the taxpayer is demanding revocation
• Documents to be attached

The tax officer will verify the reply received in Form GST REG-24.

If satisfied: He will issue the order for revocation of GST registration in Form GST REG-22 within 30 days from the date of getting a reply in form GST REG-24.

If unsatisfied: If the tax officer finds that the reasons provided are unsatisfactory, he can reject the application by issuing an order in Form GST REG-05.

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