Revocation of cancellation of GST registration is the process by which a taxpayer can request the reinstatement of their canceled GST registration. If the GST registration was canceled by the tax authorities due to non-compliance, but the taxpayer wishes to continue their business, they must apply for revocation within the stipulated time frame.

Understanding GST Revocation

GST Revocation refers to the reversal of the cancellation of GST registration. A taxpayer can apply for revocation if their registration was canceled by the tax officer but they believe they are eligible for reinstatement.

Time Limit for GST Revocation

The application for revocation of GST cancellation must be submitted within 30 days from the date of service of the cancellation order. If the taxpayer fails to apply within this period, they may have to file an appeal to seek an extension.

Conditions for Revocation of GST Cancellation

• The cancellation must have been initiated by the GST officer and not voluntarily by the taxpayer.

• All pending GST returns must be filed, and dues must be cleared before applying for revocation.

• If the reason for cancellation was non-filing of returns, the taxpayer must ensure compliance before submitting the application.

Procedure for Revocation of GST Registration

Step 1: Login to GST Portal

• Visit the GST portal www.gst.gov.in

• Use your credentials (username and password) to log in.

Step 2: Navigate to Revocation Application

• Go to ‘Services’ → ‘Registration’ → ‘Application for Revocation of Cancelled Registration’

Step 3: Fill in the Application Form

• Select the GSTIN of the canceled registration.

• Enter the reason for revocation.

• Attach supporting documents, if required.

Step 4: Submit Application

• After verifying the details, submit the application using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

Step 5: Application Processing by Tax Officer

• The tax officer may approve or reject the revocation request within 30 days of application.

• If additional information is required, the officer may issue a notice for clarification.

Step 6: Approval or Rejection

• The application for reinstating a GST registration will be approved.

• If rejected, the taxpayer can file an appeal against the order.

Appeal for Revocation of Cancellation in GST

If the revocation request is rejected, the taxpayer can file an appeal under Form GST APL-01 within three months from the date of rejection.

Steps to File an Appeal:

• Log in to the GST portal and navigate to the appeals section.

• Select Form GST APL-01 and enter details of the rejection order.

• Provide a strong justification and attach necessary documents.

• Submit the appeal with DSC or EVC.

• Await response from the appellate authority, who may schedule a hearing before making a decision.

Conclusion

A vital procedure exists for corporations whose tax authorities have withdrawn their GST registration. Following GST regulations in tandem with timely application processes increases the opportunities for tax authority reinstatement. Taxpayers who experience rejection can proceed with filing an appeal.

When seeking expertise regarding GST processing, businesses should hire a specialist to facilitate proper handling and regulatory compliance.

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