Suo moto processes to revoke a taxpayer’s GST registration may have been applied to you as a taxpayer. You do, however, have the right and the choice to revoke the cancellation of your GST registration as a taxpayer. You can submit an online application for the revocation or cancellation of your GST registration on the official GST Portal. You may find all the pertinent information on revoking and cancelling your GST registration in this post.
The Form Needed to Reverse the Cancellation of a GST Registration Is Attached
For the purpose of overturning a proper officer’s decision to cancel a taxpayer’s GST registration in the GST system, the form GST REG-21 is readily available. As soon as you are told that your GST registration has been cancelled, you must complete the application form in order to request the revocation of the cancellation of your GST registration within 30 days.
When all past-due returns, interest, and penalties have been filed and settled, applicants whose registrations have been cancelled by the proper authority because they neglected to file returns may ask for reversal by filing GST REG-21. In order to cancel your GST registration, you must file a GST return.
Revocation of a GST Registration Cancellation: Implications
After their prior revocation of GST registration has been cancelled, a taxpayer who has previously registered for GST and obtained a GSTIN is no longer eligible to do so. The taxpayer must first ask for the reversal of the revocation of their prior GST registration.
What’s the process for Form GST Reg -23?
The application for the revocation or cancellation of the GST Registration will be reviewed by the appropriate official if the GST Registration has been revoked or cancelled by them for any reason, and if they are not satisfied, they will be sent a show-cause notice in the form GST Reg-23.
GST registrations may continue to be active if the taxpayer provides justification for their continuation.
The assessee is required to complete Form GST REG-24 as soon as he or she receives notification in Form GST REG-23.
When the responsible authority notates the reason for approval and then approves the cancellation of the GST Registration, the revocation application is deemed authorised.
A Step-by-Step Guide for Making an Application for Revoking a Cancellation of GST Registration
- Visit the official GST website to register for GST.
- Check out the Registration and Services page.
- You can obtain the GST Registration Cancellation Application by clicking on it.
- Please provide the reasons for reversing the cancellation of the GST registration after you have entered the necessary information.
- Please include any supporting documentation in the attachment.
- To sign the GST Reg Form-21, you must utilise your digital signature certificate.
1. Can I deactivate my GST number?
There are a number of reasons to cancel a GST registration, including the fact that the taxpayer has attained the exemption threshold and is no longer required to file a GST return or that the taxpayer is no longer likely to be a registered person for any of the reasons listed below.
2. Is it possible to revoke my GST registration without registering any returns?
Within a specific window of time, registrations may be cancelled. Prior to the cancellation of your enrollment, you must register all of your returns and make all of your payments owing to the GST department. You cannot move forward if all of your outstanding debts are not paid before the cancellation.