Apply for GST Revocation

GST revocation refers to canceling the cancellation of Goods and Services Tax (GST) registration. When a taxpayer's GST registration is canceled voluntarily, or by the tax authorities, they can apply for revocation to reinstate their GST registration.

The purpose of GST revocation is to provide an opportunity for taxpayers to rectify any issues or circumstances that led to the cancellation of their GST registration. It allows them to reverse the cancellation and continue their business activities in compliance with GST regulations. Revocation of GST registration allows taxpayers to rectify compliance issues, update their registration details, and resume their GST obligations. Taxpayers need to understand the specific requirements, procedures, and timelines for revocation.

Revoking your GST registration is a necessary process that should be approached with care and adherence to legal requirements. Make sure to fulfill all your outstanding obligations, file pending returns, and follow the prescribed steps accurately to ensure a smooth revocation process. At IndiaFilings, we simplify revoking your Goods and Services Tax (GST) registration process. Our expert team is here to assist you in smoothly navigating through the revocation procedure, ensuring compliance with all relevant regulations.

Rule 23 - Revocation of cancellation of registration

Rule 23 of the Central Goods and Services Tax Rules, 2017, deals with the revocation or cancellation of registration under India's Goods and Services Tax (GST) regime. This rule outlines the procedure and conditions for revoking the cancellation of GST registration. Under this rule, you can file an application for revocation of cancellation of registration.

Reasons for GST Cancellation

Cancellation of Goods and Services Tax (GST) registration can occur under various circumstances. Here are some common reasons for GST cancellation:

  • Turnover below threshold: If a taxpayer's aggregate turnover falls below the prescribed threshold limit of 20 lakhs (or ten lakhs for certain particular category states), they can cancel their GST registration voluntarily.
  • Discontinuation of business: If a taxpayer decides to discontinue or permanently shut down their business operations, they may opt for GST cancellation. This could be due to various reasons, such as retirement, business restructuring, or any other valid grounds for discontinuation.
  • Conversion of business: GST cancellation may be required when there is a change in the constitution or structure of a business, such as a conversion from a sole proprietorship to a partnership or a private limited company. This ensures that the new entity obtains a fresh GST registration.
  • Non-compliance: The tax officer can cancel a taxpayer's GST registration if the business fails to comply with the prescribed GST rules and regulations. Non-compliance may include issues like not filing GST returns for a continuous period, non-maintenance of proper books of accounts, or other violations of GST provisions.

It's important to note that cancellation initiated by the taxpayer for reasons other than turnover below the threshold requires the approval of the tax authorities. The taxpayer must provide relevant documents and explanations to support their cancellation request.

Important considerations before the revocation of GST registration:

Before proceeding with the revocation process, here are a few key points to consider:

  • Outstanding dues: Ensure that all outstanding tax liabilities, interest, penalties, and fees have been paid before initiating the revocation process. Failure to do so may result in complications and legal consequences.
  • Pending returns: File all the pending GST returns up to the revocation date. It is essential to fulfill your tax obligations and provide accurate financial information before closing your GST registration.
  • Input tax credit: Make sure you have reversed or paid back any unutilized input tax credit on your inventory or capital goods to the government, per the applicable regulations.
  • Compliance requirements: Application for revocation of cancellation of registration does not exempt you from any legal obligations and compliances for the period during which your registration was active. Maintain all necessary records and documents for future reference and audits.

Time Limit for Revocation of GST Registration

The time limit for the revocation of Goods and Services Tax (GST) registration in India is as follows:

Revocation by the taxpayer

If a taxpayer wishes to voluntarily revoke their GST registration, they can apply for revocation within 30 days from the event that led to the revocation.

Revocation by tax authorities

In cases where the tax authorities initiate the revocation of GST registration due to non-compliance or other reasons, they can issue an order for revocation within 30 days from the date of initiating the revocation proceedings.

Get Started with IndiaFilings' GST Revocation Service

Our team comprises experienced professionals with in-depth knowledge of the GST laws and regulations. They will guide you through the revocation process, ensuring accuracy and compliance.

  • Efficient Process: We understand the importance of time and aim to provide swift and hassle-free services. Our streamlined process ensures that your GST revocation application is prepared, filed, and tracked efficiently.
  • Document Preparation: Our experts will help you gather and prepare all the documents and information required for the revocation application. We ensure that your application is complete and error-free to avoid unnecessary delays.
  • End-to-End Support: Our team provides comprehensive support throughout the revocation process, from the initial application submission to follow-ups with the tax authorities. We handle the entire procedure on your behalf, saving you time and effort.
  • Compliance Assurance: With IndiaFilings, you can have peace of mind knowing that your revocation application complies with the applicable laws and regulations. We stay updated with the latest developments to ensure adherence to the changing requirements.

Form GST REG-21

Form GST REG-21 is the application to reverse the cancellation of Goods and Services Tax (GST) registration in India. It can be filed by a taxpayer whose registration has been canceled by the proper officer.

Our GST Revocation Service Process

Consultation: Our team will conduct an initial consultation to understand your requirements and assess your eligibility for GST revocation. We will explain the process in detail and address any queries.

Document Collection: Our experts will guide you in gathering the necessary documents, such as the GST registration certificate, financial statements, tax returns, and any other supporting documents required for the revocation application.

Application Preparation: We will prepare your revocation application accurately and thoroughly based on the information provided. Our team will ensure that all the required details are included, minimizing the chances of rejection or delay.

Application Filing: We will file the revocation application on your behalf through the official GST portal. Our experts will meticulously complete the online form, attach the supporting documents, and apply electronically.

Application Tracking: Throughout the revocation process, our experts will keep you updated on the progress of the application. We will provide regular status updates and notify you of any additional information or documentation requested by the tax authorities.

Revocation Order: Once the tax authorities review and approve your application, they will issue a revocation order. Our team will notify you promptly and provide the necessary documents for your records.

Revoke your cancelled GST registration effortlessly with IndiaFilings!!

GST Revocation FAQ's

What is GST revocation?

GST revocation refers to the process of canceling or revoking the registration of a taxpayer under the Goods and Services Tax regime.

Why would my GST registration be revoked?

Your GST registration can be revoked if you violate any provisions of the GST Act, fail to file returns for a specific period, or engage in fraudulent activities

How can I request the revocation of my GST registration?

You can submit an application for revocation of GST registration through the GST portal.

What documents are required for GST revocation?

The specific documents required may vary based on your circumstances, but generally, you would need to provide a revocation application, along with supporting documents such as financial statements, bank statements, and compliance-related documents

Is there a time limit for applying for GST revocation?

Yes, you must apply for GST revocation within thirty days from the date of GST Registration cancellation

Can I voluntarily apply for GST revocation?

Yes, you can voluntarily apply for GST revocation if you believe you no longer meet the requirements for GST registration or wish to cease your business activities.

How long does the GST revocation process take?

The time taken for GST revocation can vary, but generally, it takes around 15-30 days from the date of application submission

Will I be liable for any penalties if my GST registration is revoked?

If your GST registration is revoked, you may be liable for penalties for any non-compliance or violations committed during the period of your registration.

Can I reapply for GST registration after revocation?

Yes, you can reapply for GST registration after the revocation of your previous registration.

Can GST revocation be done on a retrospective basis?

No, GST revocation is not allowed retrospectively. It can only be applied for from the date of cancellation or a future date.

What happens to my Input Tax Credit (ITC) if my GST registration is revoked?

If your GST registration is revoked, you may lose the unutilized Input Tax Credit available in your account

Will I have to pay any tax dues before applying for GST revocation?

Yes, you must clear all outstanding tax dues and file any pending returns before applying for GST revocation

Can I appeal against the revocation of my GST registration?

Yes, you can file an appeal against the revocation of your GST registration within the prescribed time limit.

What is the effect of GST revocation on my business operations?

Once your GST registration is revoked, you cannot collect GST from customers or claim ITC. It may affect your ability to conduct certain business transactions.

How do I restore my cancelled GST registration after 1 year?

IF your GST registration has been canceled for more than one year, you cannot restore the canceled registration. In such cases, you would need to apply for a new GST registration by following the regular registration process.

What is the Time Limit for Revocation of Cancelled GST Registration?

The time limit for revocation of cancelled GST registration in India depends on who initiated the cancellation. If taxpayers voluntarily cancel their registration, they have 30 days from the cancellation event to apply for revocation. For cancellations initiated by the tax authorities, they have 30 days to issue a revocation order after starting proceedings.

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