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Revocation of GST cancellation
Overview
Revocation of GST refers to the process of restoring the GST registration of a taxpayer that has been previously cancelled by the tax authorities. A taxpayer may need to apply for revocation of GST registration if their registration was cancelled by the authorities due to any reasons such as failure to file returns, non-compliance with GST regulations, or any other reasons.
The process for revocation of GST registration is as follows:
- Application for Revocation: The taxpayer must file an application for revocation of GST registration in FORM GST REG-21 on the GST portal within 30 days from the date of cancellation of registration.
- Additional Documents: Along with the application, the taxpayer must submit any additional documents or information as requested by the authorities.
- Verification: The tax authorities will verify the application and may request for additional documents or information if necessary.
- Approval or Rejection: If the authorities are satisfied with the application and the documents submitted, they will issue an order for revocation of registration. However, if the application is rejected, the authorities will issue an order for the same.
- Consequences: After revocation of registration, the taxpayer will be required to file all the pending returns and pay any outstanding tax liabilities. Also, the taxpayer will be liable to pay any penalty or interest for the delay in filing returns or payment of tax.
It is important to note that a taxpayer cannot file a fresh application for registration for the same business or entity for which the registration was cancelled within 6 months from the date of cancellation of registration.
Suspension of the GST registration
Suspension of the GST registration means that the registration of a taxpayer is temporarily halted by the tax authorities. This could be due to various reasons such as non-compliance with GST laws, pending GST returns, failure to pay GST dues or update Bank Details, or any other violations of GST laws. During the suspension period, the taxpayer cannot issue any tax invoices or collect any GST from their customers. The suspension period could last for a maximum of 90 days, after which the registration could either be revoked or reinstated, depending on the reasons for suspension.
The following are the situations in which the GST registration can be suspended:
- Non-filing of GST returns: If a registered person fails to file GST returns for a continuous period of six months, the GST registration can be suspended by the tax authorities.
- Non-payment of GST: If a registered person fails to pay the GST dues for a continuous period of three months, the GST registration can be suspended.
- Fraudulent activities: If the tax authorities find any fraudulent activities, evasion of tax or issuance of fake invoices by a registered person, the GST registration can be suspended.
- Failed to Update the Bank Details: IF a registered person fails to update the Bank Account details within the specified period, the GST will be suspended by the authorities.
- Other reasons: The GST registration can also be suspended for any other reasons as specified by the tax authorities.
Once the GST registration is suspended, the registered person needs to take necessary actions to get the suspension revoked. The process of revocation of GST suspension involves the submission of an application along with the required documents to the tax authorities. Once the tax authorities are satisfied with the application and the documents, the suspension will be revoked and the registered person can resume the business operations.
Process of GST revocation.
The following are the steps involved in the revocation of GST registration:
- Application for Revocation: The taxable person who wants to revoke his/her GST registration has to file an application in Form GST REG-21 within thirty days from the date of service of the cancellation order or within such extended time as may be allowed by the proper officer. The application can be filed online through the GST portal.
- Verification of Application: The GST officer verifies the application and may ask for additional documents or information, if required.
- Issuance of notice: If the GST officer finds any discrepancies in the application, he may issue a notice in Form GST REG-23, asking the taxpayer to show-cause why the registration should not be cancelled.
- Response to notice: The taxpayer needs to respond to the notice within 7 working days, explaining the reason for discrepancies and providing necessary documents to support the explanation.
- Verification of response: The GST officer will verify the response and may conduct an inspection, if required.
- Order of Revocation: If the GST officer is satisfied with the application, he/she may issue an order for the revocation of the registration within thirty days from the date of receipt of the application. If the GST officer is not satisfied, he/she may reject the application after giving the taxable person an opportunity to be heard.
- Intimation of Revocation: The GST officer will intimate the taxable person about the revocation of the registration and update the GST portal accordingly.
It is important to note that if the GST registration is cancelled due to non-filing of returns or non-payment of tax, the taxable person has to file all the overdue returns and pay the outstanding tax liabilities before applying for revocation of the registration.
Why STARTUP SAMPARK?
STARTUP SAMPARK can assist businesses in the process of GST revocation in the following ways:
- Professionals with experience: STARTUP SAMPARK has a team of professionals with experience who are familiar with GST laws and regulations. We can help you through the GST Revocation process and make sure that all the formalities are handled smoothly.
- Preparing and filing application: The team at STARTUP SAMPARK can prepare and file the application for revocation of GST cancellation on behalf of the business. They ensure that all the necessary documents are in order, and the application is correctly filled to minimize the chances of rejection.
- Representing before authorities: In case of any query or objections raised by the GST authorities, STARTUP SAMPARK can represent the business and address these issues. They can also assist in providing additional documentation or information required for the revocation process.
- Regular updates: STARTUP SAMPARK can provide regular updates to the business on the status of the revocation application and inform them of any changes or developments in the process.
- Strong customer support: STARTUP SAMPARK has a strong customer support team that is available round the clock to address any queries or concerns that you may have regarding the GST Cancellation process.
Overall, STARTUP SAMPARK can help businesses navigate the complex GST revocation process and ensure a hassle-free experience.
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FAQs
GST revocation refers to the process of restoring a GST registration that has been canceled or surrendered earlier.
GST cancellation refers to the process of cancelling a GST registration, while GST revocation refers to the process of restoring a cancelled or suspended GST registration.
The taxpayer whose GST registration has been cancelled can apply for revocation.
No, a taxpayer cannot apply for GST Revocation if they have voluntarily cancelled their GST registration.
The application for GST revocation can be filed within 30 days from the date of cancellation.
Yes, the application for GST revocation can be filed even after the expiry of the 30-day time limit if the proper officer is satisfied that the delay was due to sufficient cause.
The taxpayer has to file an application in Form GST REG-21 along with the required documents. The proper officer will then examine the application and may ask for additional information or documents. If the officer is satisfied that the cancellation was done in error or that there are valid reasons for revocation, the registration will be restored.
The documents required for GST revocation are:
- Application for revocation in Form GST REG-21
- The grounds for revocation
- The proof that the grounds for revocation are valid
- Other documents as required by the proper officer
No, there is no fee for filing an application for GST revocation.
The time taken for GST revocation to be granted varies depending on the case. Generally, it takes around 15-20 days for the proper officer to examine the application and grant revocation if the grounds are valid.
Yes, you can apply for GST revocation even if your registration was cancelled for non-filing of returns. However, you will have to file all the pending returns and pay the due taxes along with interest and late fees before applying for revocation.
Yes, the proper officer can reject the application for GST revocation if they are not satisfied with the grounds for revocation or if they find any discrepancies in the application or documents provided.
If the authorities reject the application for GST revocation, the taxpayer can file an appeal against the order within three months from the date of the order.