Form GST REG-22 Order for revocation of cancellation of GST registration

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-

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.

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-

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.