Provisions for revocation of cancellation of GST registration are contained under rule 23 of the Central Goods and Service Tax Rules, 2017.
Revocation of cancellation of GST registration is possible only when registration is cancelled by the proper officer on his own motion.
It must be noted here that application for revocation is not possible in case the registration has been cancelled on account of failure to furnish the required returns. However, the application is possible once such pending returns are furnished and any amount due has been paid along with interest, penalty and late fees in respect of the said pending returns.
Following are the categories of persons who cannot apply for revocation of cancelled GST registration –
1. UIN holders (i.e. UN Bodies, Embassies and other notified persons);
2. GST practitioner;
3. In case the GST registration is cancelled on the request of the taxpayer or on the request of the legal heir of the taxpayer.
A registered taxable person can apply for revocation of cancelled GST registration within a time limit of 30 days from the date of service of an order of cancellation.
Online procedure for revocation of cancelled GST registration is summarized hereunder –
1. Login gst.gov.in using the appropriate username and password;
2. Navigate the path services > registration > application for revocation of cancelled registration;
3. Provide an appropriate reason for revocation of cancellation;
4. Select Choose file button for submission of supporting documents, if any;
5. Select the verification checkbox;
6. Select the name of the authorized signatory from the drop down-list and enter a place in the place field box;
7. Select SUBMIT WITH DSC OR SUBMIT WITH EVC
On receipt of the application for revocation in FORM GST REG – 21, the proper officer may either accept or reject the said application.
In case the proper officer is satisfied that there are proper grounds for revocation of cancellation of registration, he shall issue an order in FORM GST REG – 22 revoking the cancellation of GST registration. The proper officer is required to issue such order within a period of 30 days from the date of the receipt of an application.
In case the proper officer is not satisfied, for the reasons to be recorded in writing, he shall first issue a notice in FORM GST REG – 23 to the applicant to show cause as to why the application for revocation should not be rejected. On receipt of the said notice, the applicant is required to submit a suitable reply in FORM GST REG – 24 within a period of 7 working days from the date of service of the said show cause notice.
Even after receipt of reply in FORM GST REG – 24 from the applicant, the proper officer is not satisfied, and he is of the view that registration needs to be cancelled, he may reject the application for revocation by passing an order in FORM GST REG – 05. The proper officer is required to issue the said order within a period of 30 days from the date of receipt of a reply from the applicant.