FAQs on  Revocation of Cancelled GST Registration

Q.1 Where can I apply for revocation of cancelled registration?

Ans: A taxpayer, whose registration has been cancelled by the tax official, by initiating suo moto proceedings, can apply at GST portal for revocation of cancelled registration.

However, no application for revocation shall be filed if the registration has been cancelled for the failure of the taxable person to furnish returns, unless such returns are filed and any amount due as tax, in terms of such returns has been paid along with any amount payable towards interest, penalties or late fee payable in respect of the said returns.

Q.2 From where can I apply for revocation of cancelled registration?

Ans: Application for revocation of cancelled registration can be accessed within 30 days, from issuance of the Cancellation Order on the GST Portal, after logging in.

The path is Services > Registration > Application for Revocation of Cancelled Registration.

You can login using your earlier login credentials (i.e. credentials using which you were logging into the GST Portal earlier).

Q.3 Who all cannot apply for revocation of cancelled registration?

Ans: UIN Holders (i.e. UN Bodies, Embassies and Other Notified Persons), GST Practitioner or in case the registration is cancelled on the request of the taxpayer or legal heir of the taxpayer, cannot apply for revocation of cancelled registration.

Q.4 What happens when application for revocation of cancelled registration is approved by the Tax Official?

Ans: Once an application for revocation of cancelled registration is approved by the Tax Official, the system generates an approval order and an intimation is sent to the Primary Authorized Signatory of the taxpayer via e-mail and SMS, about the same.

Consequent to the approval of the Application for Revocation of Cancelled Registration, the taxpayer’s GSTIN Status will be changed to from Inactive to Active status with effect from the effective date of cancellation.

Q.5 What happens when application for revocation of cancelled registration is rejected by the Tax Official?

Ans: When application for revocation of cancelled registration is rejected by the Tax Official then

1. Rejection order will be generated

2. GSTIN status will remain “Inactive” on the GST Portal.

3. Primary Authorized Signatory will be intimated via SMS and email of the rejection of the application.

4. Rejection Order will be made available on the taxpayer’s dashboard.

Q.5 I have applied for revocation of cancelled registration as a normal taxpayer. What will happen to other GSTINs which are registered as Composition with same PAN?

Ans: If your application for revocation of cancelled registration as a normal taxpayer is approved, GSTINs which are registered as Composition with same PAN will be automatically converted to normal.

Q.6 What will happen, in case a GSTIN which was under Composition scheme is cancelled by Tax Officer, by initiating suo moto proceedings and thereafter the same taxpayer applies for new registration as SEZ and is granted registration as SEZ, and then if the taxpayer subsequently tries to file revocation application for cancelled Composition registration?

Ans: In case a GSTIN which was under Composition is cancelled by Tax Officer, by initiating suo moto proceedings and thereafter the same taxpayer applies for new registration as SEZ and is granted registration as SEZ, and then if the taxpayer subsequently tries to file revocation application for Cancelled Composition registration, the GST Portal will not allow such a taxpayer to file for such revocation application. Such taxpayer then need to apply for registration as normal taxpayer.

Q.7 What are the various scenarios for revocation of cancelled registration when taxpayer is having registration as Regular and SEZ unit/SEZ Developer/ISD/E-commerce/Interstate supplies/TDS/TCS/NRTP/Casual Taxable?

Ans: Scenario 1: When Taxpayer is having registration as Regular and SEZ unit/SEZ Developer/ISD/E-commerce/Interstate supplies/TDS/TCS/NRTP/Casual Taxable Person:

S. NO. Activity Undertaken by taxpayer in GSTINs with same PAN Status of GSTIN A Status of GSTIN B Status of GSTIN C
1 Current Taxpayer Type SEZ Regular Regular
2 Current Status of GST Registration, in case of Suo Moto Cancellation by Tax Official for GSTIN A Cancelled Active Active
3 Taxpayer chooses to opt in for composition scheme NA as cancelled Yes Yes
4 Taxpayer type after opt in composition scheme NA as cancelled Composition Composition
5 Current Taxpayer type after GSTIN A files application for Revocation of Cancelled Registration and Revocation of Cancelled Registration is “Approved” by the Tax Official SEZ Regular

(effect on same PAN)

Regular

(effect on same PAN)

6 Current Taxpayer type after GSTIN A files application for Revocation of Cancelled Registration and Revocation of Cancelled Registration is “Rejected” by the Tax Official Cancelled Composition Composition

Note: In above scenario, taxpayer is having multiple registration in multiple or single state(s) & GSTIN A amongst it is SEZ/ISD/Normal/e-Commerce/Interstate-Supplier and GSTIN B and GSTIN C are regular taxpayers (refer Sl. No. 1). Suppose the Tax Official cancels registration of GSTIN A, suo-moto, because of non-filing of returns (refer Sl. No. 2). Since registration of GSTIN A is cancelled, GSTIN B and GSTIN C can now opt-in for composition by fulfilling other required conditions (refer Sl. No. 3 & 4).

If GSTIN A files application for Revocation of Cancelled Registration:

i. In case of Approval by Tax Official (refer Sl. No. 5):

  • GST Portal will convert composition status of GSTIN B and GSTIN C into regular taxpayer, in case they have opted for Composition.
  • Further an e-mail communication will be sent to all the GSTINs registered on the same PAN.

ii. In case of Rejection by Tax Official (refer Sl. No. 6):

  • GST Portal will retain composition status of GSTIN B and GSTIN C as composition taxpayer, in case they have opted for Composition.
  • Further an e-mail communication will be sent to all the GSTINs registered on the same PAN.

Scenario 2: When Taxpayer is having registration as Regular taxpayer:

S. NO. Activity Undertaken by taxpayer in GSTINs with same PAN Status of GSTIN D Status of GSTIN E Status of GSTIN F
1 Current Taxpayer Type Regular Regular Regular
2 Current Status of GST Registration, in case of Suo Moto Cancellation by Tax Official for GSTIN D Cancelled Active Active
3 Taxpayer chooses to opt in for composition scheme NA as cancelled Yes Yes
4 Taxpayer type after opt in composition scheme NA as cancelled Composition Composition
5 Current Taxpayer type after GSTIN D files application for Revocation of Cancelled Registration and Revocation of Cancelled Registration is “Approved” by the Tax Official Regular Regular

(effect on same PAN)

Regular

(effect on same PAN)

6 Current Taxpayer type after GSTIN D files application for Revocation of Cancelled Registration and Revocation of Cancelled Registration is “Rejected” by the Tax Official Cancelled Composition Composition

Note: In above scenario, taxpayer is having multiple registration in multiple or single state(s) & GSTIN D, GSTIN E and GSTIN F are regular taxpayers (refer Sl. No. 1). Suppose the Tax Official cancels registration of GSTIN D, suo-moto, because of non-filing of returns (refer Sl. No. 2). Since registration of GSTIN D is cancelled, GSTIN E and GSTIN F can now opt-in for composition by fulfilling other required conditions (refer Sl. No. 3 & 4).

If GSTIN D files application for Revocation of Cancelled Registration:

i. In case of Approval by Tax Official (refer Sl. No. 5):

  • GST Portal will convert composition status of GSTIN E and GSTIN F into regular taxpayer, in case they have opted for Composition.
  • Further an e-mail communication will be sent to all the GSTINs registered on the same PAN.

ii. In case of Rejection by Tax Official (refer Sl. No. 6):

  • GST Portal will retain composition status of GSTIN E and GSTIN F as composition taxpayer, in case they have opted for Composition.
  • Further an e-mail communication will be sent to all the GSTINs registered on the same PAN.

Manual on How to apply for Revocation of Cancelled GST Registration

How can I apply for revocation of cancellation of GST registration done by the Tax Official?

To apply for revocation of cancellation of GST registration by Tax Official, please perform the following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

3. Login to the GST Portal using your earlier login credentials (i.e. credentials using which you were logging into the GST Portal earlier).

2. Click Services > Registration > Application for Revocation of Cancelled Registration option.

Image 1

3. In the Reason for revocation of cancellation field, enter the reason for revocation of cancellation of registration.

4. Click the Choose File button to attach any supporting document.

5. Select the Verification checkbox.

6. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

7. In the Place field, enter the place where the application is filed.

Note: You can click the SAVE button to save the application form and retrieve it later.

8. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.

Image 2

In case of SUBMIT WITH DSC:

9. Click the PROCEED button.

In case of SUBMIT WITH EVC:

9. Enter the OTP sent to email address of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.

Image 3

The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.

Image 4

(Republished with amendments)

****

Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Source- gst.gov.in

More Under Goods and Services Tax

19 Comments

  1. Prem says:

    Dear Sir, we surrendered our GST last year in Aug2019 and got sms confirmation ARN. Now yesterday we receive an sms that our GSTN password has been changed successfully. Could it be some kind of fraud. Please help to understand.

  2. N.Thangaraj says:

    My gst has been cancelled and i apply revocation of cancellation after 30 days so my revocation of cancellation is also rejected.Then how to activate my GSTIN.Kindly reply my cooment

  3. archana jain says:

    While filing revocation of GST registration cancellation, it appears that we have to give some reasons and supporting documents for the same. Can anyone please suggest me what types of documents needs to be attached. Some examples

  4. Tej Yadav says:

    While filing revocation of GST registration cancellation, it appears that we have to give some reasons and supporting documents for the same. Can anyone please suggest me what types of documents needs to be attached. Some examples

  5. Sujit Bhowmik says:

    my Gst number cancelled 27.8.19.suo moto cancellation by officer.after giving notice 13.7.19.after getting notice I filed return on 21.7.19. to Feb 19 I want to revoke my gst. Now officer ask to give interest on output tax not tax liability. pl advise.

  6. samiksha says:

    You cannot file the Revocation of cancellation application as your earlier Revocation of cancellation application is yet to be processed.

  7. Hari krishnan M says:

    Hi,
    My gst number cancelled.now am going to apply for the revocation in my gst portal that link will not be opened.if any producer to apply revocation,please tell me.

  8. K.Govindan says:

    Dear Sir,
    1) Kindly clarify whether an appeal or a Revision Petition could be filed against the order passed by the Tax Authority rejecting the application filed for revocation of GST Registration? If so to which Appellate or Revisionary authority the appeal or revision could be filed and what is the time limit?
    2) If the said order is not appealable, what is the remedy available to the dealer to make his registration active?

  9. RATHINA SABAPATHI says:

    Dear Sir, When the registration is cancelled and portal become inactive for us, we cannot login and it says that you are not granted permission. Then how we can submit our request for revocation

  10. CA Anup Gupta says:

    Nicely Written. Revocation option given by the govt. is appreciable. But the real problem is till 24.06.2018, Cancellation process is very slow. It has been more than 2.5 months and my application for cancellation of registration is under process. Secondly, Govt. has not provided Form GSTR-10 to file the Final Return. To avoid the litigation, we have been informed by the GST Helpdesk that we should continue file our GST Return otherwise we need to bear the penalties & late fees.
    In a nutshell, We should continue filing GST Return untill we received Surrender certificate. Only ARN & Acknowledgement is not Sufficient. In case you need more details on this, Please Contact @ 9654276986.

  11. PADAM KUMAR MEHTA says:

    वह व्यवसायी जिनके जीएसटी पंजीयन विभाग द्वारा जीएसटी विवरणियों को नही भरने के कारण SUO MOTO मे निरस्त कर दिये गये है ओर जो साइड की तकनिकी खराबी के कारण पंजीयन को REVOCATION नही करवा पाये है साथ तकनिकी खामी के कारण 30 दिन की समय सीमा भी निकल चुकी है
    1*क्या एसे व्यवसायी अपना पंजीयन वापिस चालु करवा सकते है जबकी 30 दिन भी बीत गये है
    अगर हा तो क्या वो उसी पंजीयन का वर्तमान मैं व्यवसाय मैं उपयोग कर सकते है
    2*क्या अपील के नियम लागु होगे
    कृपया समाधन करे
    3*क्या यह समस्या सभी जगह है या कुछ ही मामलो मैं है

    पदम कुमार मेह्ता कर सलाहकार
    पेट्लावद (झाबुआ)
    9926402532
    9907102532
    [email protected]

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