{"id":13262,"date":"2020-07-21T11:26:59","date_gmt":"2020-07-21T05:56:59","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=13262"},"modified":"2024-07-02T18:31:26","modified_gmt":"2024-07-02T13:01:26","slug":"revocation-of-cancellation-of-gst-registration-online","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/revocation-of-cancellation-of-gst-registration-online\/","title":{"rendered":"Revocation of Cancellation of GST Registration"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The GST registration granted under the GST Act can be cancelled for any of the specified reasons. The cancellation can either be initiated by a department on their motion or by the registered person who can cancel their registration.  <\/p>\n\n\n\n<p>In case of the death of the registered person, the legal heirs can apply for cancellation of registration. In case the <a href=\"https:\/\/corpbiz.io\/gst-registration\"><strong>GST registration<\/strong><\/a> has been cancelled by the department, there is a provision for <strong><em>revocation of cancellation of GST registration<\/em><\/strong>. On cancellation of registration the person has to file a return, which is called the final return.  <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Reasons for\ncancellation of GST registration<\/h2>\n\n\n\n<p><strong><em>The GST\nregistration can be cancelled for any of the following reasons:<\/em><\/strong><\/p>\n\n\n\n<ul>\n<li>A person gets registered under any existing laws, but who was not liable to be registered under the <strong>GST Act.<\/strong><\/li>\n\n\n\n<li>The business that has been discontinued, transferred fully for any reason including death of a proprietor, amalgamated with the other legal entity, demerged or otherwise&nbsp;disposed off.<\/li>\n\n\n\n<li>In case there are changes in the constitution of a business.<\/li>\n\n\n\n<li>Any taxable person other than the person who voluntarily taken the registration under the sub-section (3) of section 25 of CGST Act, 2017) must no longer liable to get registered.<\/li>\n\n\n\n<li>A registered person has contravened any such provisions of the Act or rules made.<\/li>\n\n\n\n<li>A person who has paid tax under Composition levy if not furnished returns for 3 consecutive tax periods.<\/li>\n\n\n\n<li>Any of the registered person, other than the person paying tax under Composition levy has not furnished any returns for the continuous period of 6 months.<\/li>\n\n\n\n<li>Any person who takes voluntary registration under sub-section (3) of section 25 has not commenced business within 6 months from date of registration.<\/li>\n\n\n\n<li>If registration has been obtained by means of fraud, willful misstatement or suppression of facts.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" width=\"745\" height=\"484\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/07\/image-97.png\" alt=\"cancellation of GST registration\" class=\"wp-image-13263\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/07\/image-97.png 745w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/07\/image-97-300x195.png 300w\" sizes=\"(max-width: 745px) 100vw, 745px\" \/><\/figure><\/div>\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/gstn-advisory-issues-on-gstr-1-3b-forms\/\">\nLatest: GSTN Advisory issues on GSTR (1&amp;3B) Forms<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Procedure for\nRevocation of Cancellation of GST Registration<\/h2>\n\n\n\n<ul>\n<li>When the GST registration has been cancelled by a Proper Officer (Superintendent of Central Tax) by his motion and not based on the application, the registered person, whose registration has been cancelled, can submit an application for a revocation of cancellation of GST registration. It is made in FORM GST REG-21, to a Proper Officer (Assistant or Deputy Commissioners of Central Tax), within a period <strong><em>of 30 days<\/em><\/strong> from date of the service of the order of <a href=\"https:\/\/corpbiz.io\/learning\/how-taxpayers-can-cancel-gst-registration-india\/\"><strong>cancellation of GST registration<\/strong><\/a> at a common portal, either directly or through a Facilitation Centre notified by a Commissioner.<\/li>\n<\/ul>\n\n\n\n<ul>\n<li>However, if a registration has\nbeen cancelled for failure to furnish returns, application for revocation must\nbe filed only after the returns are furnished and the amount due as tax. In\nterms of such returns, it must be paid along with the amount payable towards\ninterest, late fee, and penalty in respect to said returns.<\/li>\n<\/ul>\n\n\n\n<ul>\n<li>On examination of an application\nif the Officer (Assistant or Deputy Commissioners of Central Tax) is satisfied,\nthen reasons to be recorded in writing, that there are sufficient grounds for\nrevocation of cancellation of GST registration, then he must revoke the\ncancellation of registration by an order in the FORM GST REG-22 within a period\nof 30 days from the date of the receipt of an application and communicate the\nsame to an applicant.<\/li>\n<\/ul>\n\n\n\n<ul>\n<li>However, if on the examination of\nan application for revocation, if the Officer (Deputy Commissioners of Central\nTax) is not satisfied, then he must issue the notice in FORM GST REG\u201323 requiring\nan applicant to show cause as why an application submitted for revocation must\nnot be rejected. The applicant must furnish the reply within a period of 7\nworking days from a date of the service of a notice in FORM GST REG24.<\/li>\n<\/ul>\n\n\n\n<ul>\n<li>Upon receipt of information or\nclarification in FORM GST REG-24, the Officer (Assistant or Deputy Commissioners\nof Central Tax) must dispose of an application within a period of 30 days from\nthe date of receipt such information or clarification from the applicant. In\ncase any information or clarification provided is satisfactory, the Officer (Assistant\nor Deputy Commissioners of Central Tax) must dispose of the application. <\/li>\n<\/ul>\n\n\n\n<ul>\n<li>In case it is not satisfactory an\napplicant will be mandatorily given an opportunity of being heard, after which\nthe Officer (Assistant or Deputy Commissioners of Central Tax) after recording\nthe reasons in writing can by an order in FORM GST REG- 05, reject an\napplication for revocation of cancellation of GST registration and communicate\nthe same to the applicant.<\/li>\n<\/ul>\n\n\n\n<ul>\n<li>The revocation of cancellation of\nGST registration under State Goods and Services Tax Act or Union Territory\nGoods and Services Tax Act must be deemed to be a revocation of cancellation of\nregistration under CGST Act.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>Application\nfor the revocation cannot be filed if the GST registration has been cancelled\nbecause of <strong><em>any failure to file returns<\/em><\/strong>. Such returns have to be furnished\nfirst, along with payment of all dues amounts of tax, interest &amp; penalty. In\nthe case of voluntary registrations made under GST, application for\ncancellation can be made <strong><em>only after one year from the date of GST registration<\/em><\/strong>.\n<\/p>\n\n\n\n<p>We at <a href=\"https:\/\/corpbiz.io\/\"><strong>Corpbiz<\/strong><\/a> makes the legal process simple and easy for individuals and businesses. We have started out as a Web portal to help fix appointments with lawyers across India, quickly pivoted to providing services.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/guide-on-gst-online-registration-process\/\">\nGST online Registration Process: A Complete Guide\n<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The GST registration granted under the GST Act can be cancelled for any of the specified reasons. The cancellation can either be initiated by a department on their motion or by the registered person who can cancel their registration. In case of the death of the registered person, the legal heirs can apply for cancellation [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":13266,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[16],"tags":[781],"acf":{"service_id":"68"},"authorName":"Soumya Bajpai","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/01\/0.jpg","authorDescription":"Soumya has done LLB (Hons) and has a 2+years experience in writing. Her main interest is in reading judgments, new enactments and amendments taking around in law. She always strives to bring the best to work that she does.","postViews":7834,"readingTime":3,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/13262"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=13262"}],"version-history":[{"count":16,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/13262\/revisions"}],"predecessor-version":[{"id":65144,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/13262\/revisions\/65144"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/13266"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=13262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=13262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=13262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}