GST Revocation

Any registered taxable person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order.                  

Most cancellations happen because returns were not filed for a long time, or because the show cause notice went unanswered. The good news is that the law allows you to apply for a revocation, but only within a limited time. At BK TAXLAWFIN LLP, we handle GST registration revocation from start to finish, so your GSTIN gets back on track.

What is GST Revocation?

GST Revocation means asking the authority to cancel its own cancellation order and restore your registration. A registered person whose registration is cancelled by the proper officer on his own motion, may, subject to the provision of Rule 10B, submit an application for revocation of cancellation of registration, in form GST REG-21, to such proper officer, within thirty days from the date of service of the order of cancellation of registration or within such time period as extended by the additional commissioner or the Joint Commissioner or the Commissioner in exercise of the powers.

The application is filed in Form REG-21 on the GST Portal, with the reason and supporting documents. Then the Proper officer either revoke cancellation of the registration or rejects the application after giving an opportunity of being heard.                                                                                                                                                                                                                                                                                                                   

GST Revocation Process

1. Check the order: We read the cancellation order to find the reason and the date, because the time limit starts from that date.

2.  Clear the pending work: Missing return are filed and tax, interest and late fee are paid. Officers usually do not approve revocation while dues remain.

3. File the application: We draft the reasons, attach the documents and submit REG-21 on the portal

4. Reply to the officer: if the officer ask a question or issue a show cause notice we prepare and file the reply within the given time.

5. Order and restoration: On approval, you receive the revocation order and your GSTIN becomes active again. 

If the usual time limit has passed, an extension of 30 days may be granted by Additional/Joint Commissioner and further 30 days by Commissioner in some cases. We check this at the start and tell you honestly what the options are availed.

Our GST Revocation Services.

• Our team review the cancellation order and the reason behind it.

• Calculation and payment support for tax, interest and late fee

• Drafting and filing of the revocation application (REG-21)

• Reply to show cause notices and officer queries

• Appeal support if the revocation is rejected

Who needs GST Revocation?

Any business whose GST registration was cancelled by the proper officer on his own motion needs revocation if it wants to continue trading under the same GSTIN. Application for revocation cannot be filed if the registration has been cancelled for the failure of the taxable person to furnish returns, unless such returns are filed and any amount due as tax, in terms of such returns has been paid along with any amount payable towards interest, penalties and late fee payable in respect of the said returns.

If your cancellation was your own request, revocation does not apply, and a fresh registration may be the route. We can tell you which one fits.

Need Help with GST Revocation?

Cancelled registrations cannot wait, because the time limit keeps running. We help clients in Patna, Gaya, Bodh Gaya and nearby areas, and our services are also available across Bihar and all over India. Send us your cancellation order and we will tell you what is possible. Call 8249668263 or write to info@bktaxlawfinllp.com.

FAQs

1. Who needs to apply for GST revocation?

A business whose registration was cancelled by the officer and wants to restore the same GSTIN.

2. What is the time limit for applying?

Generally 30 days from the date of the cancellation order. In some cases it can be extended on request.

3. Which form is used?

Form REG-21 on the GST portal is used.

4. Do I need to file pending returns first?

Yes, pending returns and dues should be cleared before the auhtorised officer will approve the application.

5. What if my revocation application is rejected?

You can file an appeal within the time allowed under CGST Act or GST Rules against the order.