Introduction
When your GST registration has been cancelled with the aid of the authorities, you can apply for restoration by submitting Form GST REG-21 within 30 days of receiving the cancellation notice.
The process for revocation of a cancelled GST Registration includes submitting an online application on the GST portal, and the time constrained for revocation is 30 days from the date of serving of the order of cancellation of GST Registration. In this article, we can learn the process of revocation of cancelled GST registration.
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What is Form GST REG-21?
When GST registration has been cancelled by means of an officer, the taxpayer can observe for reversal of such cancellation the use of Form GST REG-21. This application should be submitted within 30 days of receiving the notice of GST registration cancellation. However, if the registration become cancelled by way of the officer due to non-filing returns, the restoration application in GST REG-21 can be filed best after all pending returns.
Reasons for cancellation of GST registration
These are the reasons for the cancellation of GST registration:
- The taxpayer cancels his or her GST registration certificate voluntarily.
- The taxpayer dies, and then his or her prison nominee has the authority to cancel the GST certificates.
- When the GST registration certificates is cancelled due to a tax officer.
Process for restoration of cancelled GST registration certificate
To restore a cancelled GST registration certificate, you must file Form GST REG-21 with the GST authorities within 30 days of receiving the cancellation notice. However, if the registration was cancelled due to pending returns, the authorities will initiate the restoration process only after the pending returns are filed, and any outstanding dues are paid.
To file Form GST REG-21, you must:
1. Log in to the GST portal using your user ID and password.
2. Navigate to the “Services” section and select “Registration”.
3. Under “Registration”, select “Restoration of Cancelled Registration”.
4. Fill in the required information and provide the reasons for the cancellation of your GST registration.
5. Attach any supporting documents, such as a copy of the cancellation notice or proof of payment of outstanding dues.
6. Review and submit the form.
Time Limit for Filing Application of Restoration of Cancelled GST Registration
If a taxpayer’s GST certificate has been cancelled via the tax officer, then he or she will apply for revocation of the cancelled GST registration by using filing Form GST REG-21. The time restrict for submitting is 30 days of receiving the notice for revocation of the GST certificate. It may be extended up to 90 days in certain situations.
Application for Restoration Rejection
After filling the Form GST REG-21 there are sure instances that software may be rejected via the officer. Let us now analyze what to do while an software is rejected. The tax officer will issue a notice in Form GST REG-23 if he isn’t happy with the restoration application for GST registration.
After receiving the attention, the taxpayer or applicant should write a appropriate respond in Form GST REG-21 within 7 days from the date of the notice. After the reply from the applicant, the officer is needed to pass a suitable order within the Form GST REG-05 received in 30 days.
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