Order for revocation of cancellation of GST registration in Form GST REG-22 is issued by the proper officer. Order in Form GST REG-22 is issued when the proper officer is satisfied with the revocation application filed by the taxable person. Thus, when an order in Form GST REG-22 is issued, the cancelled GST registration of the taxable person will be restored.

The current article briefly explains the background of cancellation of GST registration; filing of an application for revocation of cancellation of GST registration and issuance of an order revoking cancellation of GST registration in Form GST REG-22.

Background of cancellation of GST registration-

Basically, GST registration can be cancelled either by the taxable person or by the proper officer. The reason for the cancellation of GST registration at both the ends are tabulated hereunder-

Reason for cancellation of GST registration by the taxable person Reasons for cancellation of GST registration by the proper officer.
  • Change in PAN due to change in the constitution.
  • Discontinuance or closure of the business.
  • A taxable person is no longer liable to pay GST.
  • The taxable person failed to commence the business after obtaining voluntary registration.
  •  Transfer of business.
  •  A taxable person is not required to be registered under GST.
  • Composition scheme dealer has not furnished return for consecutive three periods.
  •  Taxable person, other than composition scheme dealer, failed to furnish a return for consecutive six months.
  •  A taxable person has contravened Central Goods and Services Tax Act, 2017 and rules made thereunder.
  •  A taxable person has obtained GST registration by willful misstatement or fraud or suppression of facts.
  • The taxable person failed to start the business within six months of voluntary registration.

Filing of an application for revocation of cancellation of GST registration-

When the proper officer has cancelled the GST registration of the taxable person based on any of the above reason. The aggrieved taxable person can file a revocation application.

Accordingly, as per rule 23(1) of the Central Goods and Services Tax Rules, 2017, the taxable person is required to file an application for revocation of cancellation of GST registration in Form GST REG-21 within a period of thirty days from the date of service of the order cancelling the GST registration.

Cancellation of GST Registration

Order in Form GST REG-22 revoking cancellation of GST registration-

As and when the revocation application is filed in Form GST REG-21, the proper officer will duly verify and evaluate the same. Based on the verification, the action of the proper officer can be as under-

Action when the proper officer is satisfied with the revocation application Action when the proper officer is not satisfied with the revocation application
  • Being satisfied with the revocation application, the proper officer will record the reasons in writing.
  • Accordingly, the proper officer is required to issue an order within a period of thirty days from the date of receipt of the revocation application in Form GST REG-21.
  • Such an order for revocation of cancellation of GST registration is to be issued in Form GST REG-22.
  • Being dissatisfied with the revocation application, the proper officer will issue a notice in Form GST REG-23 asking the applicant as to why the revocation application shouldn’t be rejected.
  • Based on the reply filed by the applicant and if satisfied, the proper officer will issue an order for revocation of cancellation of GST registration in Form GST REG-22.

Issuance of an order in Form GST REG-22 restores the GST registration of the applicant and accordingly all the rules and regulation of the GST law will also automatically get applicable to the applicant.

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One Comment

  1. KALYAN GARG says:

    sir, ONE QUERY IS : IF A GST REGISTRATION NO. HAS BEEN CANCELLED BY THE TAXABLE PERSON/DEALER, WHETHER IT COULD BE REVOKED THROUGH GST REG 21 APPLICATION. IF YES, KINDLY GIVE YOUR COMMENTS

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