Revocation of Cancellation of Registration
(Updated as on November 2022)

Revocation of Cancellation of Registration

The registration granted under GST can be cancelled for specified reasons. The cancellation can either be initiated by the department at its own motion or the registered person can apply for cancellation of their registration. In case of death of registered person, in case of proprietorship concern, the legal heirs can apply for cancellation. In case the registration has been cancelled by the department there is a provision for revocation of the cancellation of registration at the request of the taxpayer. On cancellation of the registration the person has to file a return which is called the final return. The final return has to be filed within three months of cancellation of GST registration.

Revocation of Cancellation of registration:

(a) When the registration has been cancelled by the proper officer, on its own motion and not on the basis of an application by the registered person, then the registered person, whose registration has been cancelled, can submit an application for revocation of cancellation of registration, in FORM GST REG-21, to the Proper Officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

The period of thirty days can be extended by-

  • by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days;
  • by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in above.

(b) However, if the registration has been cancelled for failure to furnish returns, application for revocation shall be filed, only after such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.

(c) On examination of the application if the Proper Officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, then he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.

(d) However, if on examination of the application for revocation, if the Proper Officer is not satisfied then he will issue a notice in FORM GST REG–23 requiring the applicant to show cause as to why the application submitted for revocation should not be rejected and the applicant has to furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.

(e) Upon receipt of the information or clarification in FORM GST REG-24, the Proper Officer shall dispose of the application within a period of thirty days from the date of the receipt of such information or clarification from the applicant. In case the information or clarification provided is satisfactory, the Proper Officer shall dispose the application as per para (c) above. In case it is not satisfactory, the applicant will be mandatorily given an opportunity of being heard, after which the Proper Officer after recording the reasons in writing may by an order in FORM GST REG- 05, reject the application for revocation of cancellation of registration and communicate the same to the applicant.

(f) The revocation of cancellation of registration under the SGST Act or the UTGST Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under CGST Act & vice versa.

(g) All returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration.

(h) Where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration.

(i) Where the registration has been suspended under Rule 21A (2A) for contravention of the provisions contained in clause (b) or clause (c) of sub-Section (2) of Section 29 and the registration has not already been cancelled by the proper officer, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns.

(j) The cancellation of registration shall not affect the liability of the person to pay tax and other dues or to discharge any obligations under GST Act or Rules made there under for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.

Our Recommendation on GST

Sr No. Particulars
1 Registration under GST Law
2 Cancellation of Registration in GST
3 The Meaning and Scope of Supply
4 Composite Supply and Mixed Supply
5 Time of Supply in GST
6 GST on advances received for future supplies
7 Concept of Aggregate Turnover in GST
8 Non-resident taxable person in GST
9 Casual taxable person in GST
10 Input Service Distributor in GST
11 Composition Levy Scheme in GST
12 Reverse Charge Mechanism in GST
13 Tax Invoice and other such instruments in GST
14 Accounts and Records in GST
15 Credit Note in GST
16 Debit Note in GST
17 Electronic Cash/Credit Ledgers and Liability Register in GST
18 Electronic Way Bill in GST
19 Input Tax Credit Mechanism in GST
20 Transition Provisions under GST
21 Integrated Goods and Services Tax Act
22 Compensation cess in GST
23 Imports in GST Regime
24 Zero Rating of Supplies in GST
25 Deemed Exports in GST
26 Pure Agent Concept in GST
27 Job Work under GST
28 Works Contract in GST
29 Valuation in GST
30 Margin Scheme in GST
31 Provisional Assessment in GST
32 Returns in GST
33 Statement of Outward Supplies (GSTR-1) in GST
34 Refunds under GST
35 Refund of Integrated Tax paid on account of zero rated supplies
36 Refund of unutilised Input Tax Credit (ITC)
37 Advance Ruling Mechanism in GST
38 Goods Transport Agency in GST
39 GST on Charitable and Religious Trusts
40 GST on Education Services
41 GST on Co-operative Housing Societies
42 Online Information Data Base Access and Retrieval (OIDAR) Services in GST
43 GST Practitioners
44 National Anti-Profiteering Authority in GST
45 Benefits of Goods and Services Tax (GST)
46 Special Audit in GST
47 TDS Mechanism under GST
48 TCS Mechanism under GST
49 Inspection, Search, Seizure and Arrest
50 Appeals and Review Mechanism under GST
51 Recovery of Tax
(Republished with Amendment as on 15.01.2022 – Source- CBEC)

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9 Comments

  1. Shreya Jian says:

    if my registration is canceled, I am not able to file my returns. Then how could I submit my returns for the pending period and then apply for revocation?

  2. SN UNNI says:

    Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under sub-rule (1) of rule 20 or, as the case may
    be, the date of the reply to the show cause issued under sub-rule (1),
    cancel the registration, with effect from a date to be determined by him
    and notify the taxable person, directing him to pay arrears of any tax,
    interest or penalty including the amount liable to be paid under subsection. I doubt, as no officer concerned has not disposed off the application within 30 days, it is deemed that the registration has been cancelled. Whether this is correct or not, I don’t know. However, it seems to be correct as far as the language of section is concerned.

  3. ashok t says:

    what is the process of cancellation of casual registration after 90 days. whethr GSTR10 and GST reg 16 needs to be filed.its now appearing on portal

  4. Angad Jha says:

    Hi,
    I have filed cancellation of registration of GST Dtd 26/04/18 w.e.f. 01/04/18 and status still showing pending for processing and assigned to Central. Please confirm in that case I need to Fill NIL GSTR-3B or not require to filling any returns. ARN Number also generated of cancellation application. I have also discussed with GST helpline two times one told me Required to fill return until cancellation and one told not required if ARN generated.

    Kindly advise, What I do.

    Thanks

    ANGAD JHA,

    Cell : +91-8860464101

  5. Vaidyanathan H K says:

    If the GST registration is cancelled by dealer himself by mistake or oversight, although not liable for cancellation, how such cancellation be revoked. How the liabilities which was required to be cleared before cancellation can be cleared after cancellation. After such cancellation dealer obtained new Regn. as instructed by Jurisdictional officers. What will be the position thereafter.

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