1. Revocation of cancellation means revalidation of cancelled registration. Section 30 of the CGST Act 2017 read with Rule 23 of CGST Rules provide for revocation of cancelled registrations.

2. Application for Revocation of Cancellation :

Section 30(1) A registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order.

Thus, a registered person can submit an application for revocation if proper officer cancelled the registration ( Suo Motu )due to the following reasons:-

(a) Contravened provisions of the Act or the rules made there under.

(b) Composition dealer has not furnished returns for three consecutive tax periods

(c) Any taxable person not furnished returns (other than composition) for a continuous period of six months.

(d) The voluntarily registered person has not commenced business within six months from the date of registration.

(e) Registration has been obtained by means of fraud, willful misstatement, or suppression of facts.

First Proviso to Section 30(1) Additional Commissioner or the Joint Commissioner may, on sufficient cause being shown, and for reasons to be recorded in writing extend such period ( submission of application for revocation )for a period not exceeding thirty days.
Second Proviso to Section 30(1) Commissioner may, on sufficient cause being shown, and for reasons to be recorded in writing may extend such period for further period not exceeding thirty days.
Rule 23 A registered person may submit an application for revocation of cancellation of registration, in FORM GST REG -21 to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal

Label with abbreviation GST Goods and Services Tax

3. Relaxation in filing the application for revocation: – GST Council vide Point 1(b) of the press release dated 14 March 2020 indicated that where registrations have been cancelled till 14.03.2020, application for revocation of cancellation of registration can be filled up to 30.06.2020. The detailed analysis of the said option is discussed in the article revocation-cancellation-GST-registration-big-relief-taxpayers. dated 19.03.2020.

4. Extension of date for filing revocation application CBIC vide order 01/2020 dated 25.06.2020 extended the date and clarified that where cancellation order by proper officer was passed up to 12th June 2020, the registered person may submit an application for revocation by 31 Aug 2020.

5. Prerequisite for filing revocation application

First proviso to Rule 23 Application for revocation cannot 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 a tax, in terms of such returns has been paid along with any amount payable towards interest, penalties and late fee payable in respect of the said returns.

6. Revocation of Cancellation

Section 23(2) The proper officer may, by order, either revoke the cancellation of the registration or reject the application.
Assistant/Deputy Commissioner/Director of Central Tax has been specified as ‘proper officer’ for this purpose – CBE&C circular No. 1/1/2017 dated 26-6-2017
Rule 23(2)(a) The proper officer can revoke cancellation, for reasons to be recorded in writing, by an order in form GST REG-22 within thirty days from the date of receipt of the application and communicate the same to the applicant.
Second proviso to Rule 23(1) All returns due for the period from the date of cancellation to date of order of revocation of cancellation of registration shall be furnished within 30 days from date of revocation of cancellation of registration – inserted w.e.f. 23-4-2019
Third proviso to Rule 23(1) If registration was cancelled with retrospective effect, all returns due for the period from the effective date of cancellation to date of order of revocation of cancellation of registration shall be furnished within 30 days from date of revocation of cancellation of registration – inserted w.e.f. 23-4-2019

7. Rejection of Revocation Application

Rule 23(2)(b) The proper officer, by an order in form GST REG-05, rejects the application for revocation of cancellation of registration. He will communicate the same to the applicant.
Proviso to Section 30(2) The proper officer shall not reject the application for revocation of cancellation of registration without giving an opportunity of being heard.
 

Rule 23(3)

The proper officer shall, before passing the order for rejection, issue a notice in form GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation should not be rejected.

The applicant shall furnish the reply within seven working days from the date of the service of notice in form GST REG-24.

 

Rule 23(4)

Upon receipt of the information or clarification in form GST REG-24, the proper officer may proceed to dispose of the application within thirty days from the date of receipt of such information or clarification from the applicant

8. Step by Step procedure for revocation of Cancellation

8.1  Application for revocation of cancelled registration can be accessed within 30 days, from the issuance of the Cancellation Order on the GST Portal, after logging in with the existing login credentials.

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

(b) In the “Reason for revocation of cancellation” field, enter the reason for revocation of cancellation of registration.

(c ) Click the “Choose File” button to attach any supporting document.

(d)  Select the Verification checkbox.

(e) In the “Name of Authorized Signatory” drop-down list, select the name of the authorized       signatory.

(f) In the ‘Place’ field, enter the place where the application is filed.

(g) Click the SAVE button to save the application form for retrieving it later.

(h) Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.

(i) The “Success” message will be displayed. The applicant will receive the acknowledgment within the next 15 minutes on the registered e-mail address and mobile phone number. Application   reference number (ARN) receipt is sent on the e-mail address and mobile phone number

8.2 Once an application for revocation of cancelled registration is approved by the Tax Official, the system generates an approval order and intimation is sent to the primary authorized signatory of the taxpayer via e-mail and SMS, about the same.

8.3 Consequent to the approval of the application for revocation of cancelled registration, the taxpayer’s GSTIN status will be changed from Inactive to Active status with effect from the effective date of cancellation.

8.4 When an application for revocation of cancelled registration is rejected by the Tax Official then the following consequences ensue –

(a) Rejection order will be generated

(b) GSTIN status will remain “Inactive” on the GST Portal.

(c ) The primary authorized signatory will be intimated via SMS and email of the rejection of the application.

(d) Rejection order will be made available on the taxpayer’s dashboard

9. Case Law

(a) Alankar Engineers Vs Union Of India.   The proper officer passed the order dated 21.04.2020 cancelling registration of petitioner. The Petitioner filed the writ petition and submitted that cancellation of registration during COVID times was harsh upon the petitioner. It is held by High Court of Rajasthan that in COVID times, authorities ought to have made efforts to consider revocation of cancellation of registration as per relaxation granted vide Notification No. 35/2020 dated 03.04.2020

Thus, the present writ petition is disposed of with a direction to the petitioner to file a proper application with reasons and to take-up its issue of revocation of cancellation of registration with the authority, who in turn shall take decision thereupon strictly in accordance with law within a period of 30 days from today. It is made clear that order dated 21-4-2020 shall remain in abeyance till the final decision is taken in pursuance of the aforementioned direction.

10. Interim measure for filing revocation of cancellation order in appeal channel: In case application for revocation of cancellation of registration was rejected by the tax authorities before 12/6/2020 and the person wishes to avail the benefit of ROD (Removal of difficulty ) order 01/2020 dated 25.06.2020, as an interim measure, he can request the appellate authority or the higher authority to pass a simple offline order on it for the restoration of the application.

10.1  Based on such order,  jurisdictional authority can restore the application for revocation of cancellation.

10.2  The person need to apply post-login:- Registration- Restore Registration- Restore Revocation. He has to enter ARN of the order and would require to upload a scanned copy of the order passed after clicking “Appeal in favour”.

10.3 GSTN is working on to remove the present restriction on the reapplication of the revocation of the cancellation application. After that filing of revocation of application would become a one-step process. It is expected to be available shortly. The above-suggested solution is an interim measure. – published vide news dated 17.07.2020 gst.gov.in.

The author can be approached at [email protected]

 Part 21 of the series will cover the topic “Tax Invoice, Credit & Debit Notes under Section 31 of CGST Act 2017

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30 Comments

  1. b narender babu says:

    hai my registration was cancdled dated 20-08-2019 know i wish to revocate my gst registration what s the pocedure i am un able to submit aplication for revocation from my gst login

  2. RAHUL DESAI says:

    Hi Mam…..

    One of my client’s GST Registration Number was cancelled and against the cancellation order he has made an appeal before Honorable Concerned Authority and after due process order was passed in our favor and ordered for restore the same. Now after activation of number he has to file his missed GSTR 1 and 3B for the period which was under cancellation status… I want to know that when he will file GSTR 1 and 3B for missed period months should he pay penalty or not??? please advice and oblige. Thanks…. Rahul Desai – Bhavnagar – Gujarat…

  3. N.HanumanthaRao says:

    I don’t want to apply for revocation of cancellation of registration of gst on a/c of non filing of returns. What Will be the consequences?

  4. Prakash Jani says:

    I have filed all pending return up to Novemebr- 2020 with late fees. But the commercial Tax Officer has cancelled revocation application u/s. 23 (GSt REG-05) for none payment of interest of that late payment.
    1. Whether Commercial Tax Officer of SGST Gujarat State is consider as Proper Officer as per circular No. 1/1/2017 dated 26/06/2017. As per circular Proper officer is Asst. or Deputy Comm. Please clarify the legality of order.
    2. Revocation application can be cancelled only of none payment of interest. Our ITC in credit & cash ledger also. if any H C judgment.

  5. Suresh says:

    Great article madam..

    I have got my GST registration number on 22.03.2020. due to COVID-19, Im unable to doing any single business. Now, My GST was cancelled due to not filed GST for past 6 months. GST Status shows “cancelled suo moto” and im unable to fill “revoke application” also. (in Portal showing that “Please file all pending returns till 08/01/2021 before submission of Application for Revocation of Cancellation”. but, im already filled all pending nil returns. Please help me

  6. Manoj says:

    I got cancellation order on 22.11.2019 from Assessing officer and i want my cancel my gst registration. Please clear further work after receiving of Order for Cancellation of Registration.

  7. Abraham George says:

    Dear Madam,

    My GST number was cancelled on 28th Dec 2019 but we came to know on 26th Sep as there had been some problem with the consultant. We have filed for revocation of cancellation of GST number on 26 Sep 2020. Please guide

  8. Deepak says:

    Mam, I got cancellation order in Dec 19 because of Non filling of 3B returns…but GStR1 was filed upto dec 19.
    Can I revoke my registration via ward or appeal??

  9. KAILASH says:

    DEAR mam/sir my gst reg cancel ij 18-19 and i am not fileld retarn but aal retarn file but officer bol rahe hi ki revocation file karne ki last date 31 aug the ab aap appel s revocation kra sakte hi kya y sach hai y 31 sep hai if 31 sep hai to plz reasion bta d jo officer ko bta saku

  10. rathish says:

    my regi is cancelled on 31/10/19 by the officer for non filing of returns. now can i apply for revocation now as per gst press meet last date is 30/09/20 but notification date is 31/08/20
    what to do

  11. Nitin I says:

    Hello M’m,
    Thank you so much for your valuable info. I have few queries,
    1. I failed to file my Nil GSTR 3B from May 2019 to Jan 2020. In April 2020 officer cancelled my GST registration and in portal its showing i need to give them 90000. Now with respect to notification 52/2020 i have filed all pending returns without any late fee on July 2020. Based on your article i am applying online the due date is 27 August 2020. Could my GST be revoked without paying the amount, as per last para of notification for Nil returns they must not charge anything.
    2. The application is saved but the “submit with dsc” button is inactive. When it becomes active.
    Thank you,

  12. Peeyush Sharma says:

    Dear Sir,
    I have cleared all my gst dues and returns after my gst was cancelled. If I want to revoke my cancelled gst not within 1 month but after more than 3 months is it possible?

  13. Anita Bhadra says:

    Good news for the registered persons whose application for revocation has been rejected earlier – they can apply again for revocation on GST portal ( Utility has been enabled on Portal )

    Revocation can be applied even if appeal against revocation is pending

  14. Raghu Varma says:

    Dear Madam, This article is very informative and useful i have a query regarding the same – one a client (Ref. by my friend) Notice of cancellation of registration has been issued on Letter Date: 30.11.18 for not filing return continuous period of 6 months, and date given for explanation 08.11.18.
    on which Letter date 17.01.19 another notice has been issued as no representation has been made and cancelled somoto u/s 29(2) of CGST.
    On reply to 17.01.19 Letter date: 02.05.19 has been made representation (Reason for revocation of cancellation – others (pls. specity))has been made and the same has been rejected on Letter Date: 10.05.19 to represent by 17.05.19.
    On which no representation is being made Letter date: 21.05.19 towards Order of rejection of application for revocation of cancellation.
    Now as a GSTP (Approved by Govt of india) the client has approached towards revocation as Input is available for Rs. 1.17Lakh is available.
    Please help in this regard

  15. Sunil Chaturvedi says:

    What will be the position or the said legal situation where the registration has been canceled on an application filed by the assessee for cancellation of registration. means the AO has not canceled the registration for any fault of the assessee.

  16. Ram Prasad Agrawalla says:

    Excellent and detail update.
    In one case appeal has been filed against rejection of revocation. But there is not any hearing/notice till date.
    Further cess is showing outstanding Rs.22,000/ in the portal although there is not any item like that. Kindly suggest what to do.
    In this scenario how to restore registration .

  17. Prakash Dewani says:

    Pl suggest the time limit to Approve the Application filed for Revocation of Gst Registration Cancelled once our such application is successfully generated by alloting us ARN.

  18. G.B.Rao says:

    The Article is very informative and useful to taxpayers who want to continue their businesses. I have a query with regard to cases where Application for revocation cannot 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 a tax, in terms of such returns has been paid along with any amount payable towards interest, penalties and late fee payable in respect of the said returns. Late fee is calculated by system and hence the same can be paid, but what about the interest and penalties. Please clarify when will such situation arises when interest and penalties need to be paid.

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