Revocation application under GST in Form GST REG-21

In simple term, revocation means reversal. Under Goods and Services Tax (GST) revocation application in Form GST REG-21 means applying for reversal of cancellation of GST registration. Only the taxable person, whose GST registration is cancelled by the proper officer, can apply for revocation of cancellation of GST registration in Form GST REG-21.

The present article briefly explains the applicability of revocation provisions; steps for filing the revocation application and acceptance/ non-acceptance of the revocation application.

Applicability of revocation provisions-

As per provisions of section 30 of the Central Goods and Services Tax Act, 2017, the taxable person, whose registration is cancelled by the proper officer, can apply for revocation of cancellation of GST registration. Thus, revocation application in Form GST REG-21 is applicable only when the GST registration is cancelled by the proper officer.

As per section 30 of the Central Goods and Services Tax Act, 2017 read with rule 23 of the Central Goods and Services Tax Rules, 2017, the taxable person, aggrieved by the registration cancellation proceedings of the proper officer, should file revocation application in Form GST REG-21. Such an application in Form GST REG-21 should be filed within a period of thirty days from the date of the service of the cancellation order.

It is important to note here that in case the GST registration is cancelled by the proper officer on account of non-furnishing of requisite GST returns. Then, the revocation application in Form GST REG-21 can be filed only after the pending returns are furnished and pending amount of tax, interest, late fee or penalty, if any, is paid.

Steps for filing revocation application in Form GST REG-21-

The taxable person willing to file a revocation application in Form GST REG-21 needs to follow the below steps-

STEP 1 – Visit https://www.gst.gov.in/ and click ‘Login’.

STEP 2 – Enter the appropriate login credentials i.e., Username, Password and Characters shown.

STEP 3 – Click on LOGIN.

STEP 4 – Navigate Services > Registration > Application for Revocation of Cancellation of Registration.

STEP 5 – Enter all the necessary information and reason for revocation of cancellation. Upload documents, if any.

STEP 6 – File the revocation application in Form GST REG-21.

Acceptance/ non-acceptance of revocation application-

The acceptance/ non-acceptance of the revocation application depends on whether the proper officer is satisfied or not satisfied with the application so filed. The steps involved in both the situation is explained hereunder-

Steps to be taken if the proper officer is satisfied with the revocation application filed by the taxable person in Form GST REG-21-

• The proper officer will revoke the cancellation of registration.
• Accordingly, the proper officer will issue an order in Form GST REG-22 revoking cancellation of GST registration. Notably, such order is to be issued within a period of thirty days from the date of receipt of revocation application in Form GST REG-21.
• Communicate the order in Form GST REG-22 to the taxable person.

Steps to be taken if the proper officer is not satisfied with the revocation application filed by the taxable person in Form GST REG-21-

• The proper officer will issue a notice in Form GST REG-23.
• On receiving the above notice, the taxable person needs to reply within a period of seven working days in Form GST REG-24.
• If the proper officer is satisfied with the reply filed by the taxable person in Form GST REG-24, then, the proper officer will issue an order revoking cancellation of GST registration in Form GST REG-22.
• However, if the proper officer is not satisfied with the reply filed by the taxable person, then, the proper officer will reject the revocation application by passing an order in Form GST REG-05.