GST
GST Registration Revocation
Apply for revocation of a suo moto cancelled GST registration by filing pending returns and submitting the revocation application.
Overview
When a GST registration is cancelled suo moto by the tax officer (usually for non-filing of returns), the registered person can apply for revocation of the cancellation within 30 days of the cancellation order (or within extended timelines as may be permitted).
When Is Revocation Applicable?
- Registration cancelled suo moto by the department
- Typically for non-filing of returns for a continuous period
- Revocation is NOT available if the registration was cancelled at the taxpayer's own request
Process
- File all pending returns up to the date of cancellation
- Pay all outstanding tax, interest and late fees
- File the revocation application (Form GST REG-21) within the prescribed timeline
- The officer reviews and either approves or rejects the application
- If approved, the registration is restored
Why Choose VSB Consultants?
We file all pending returns, compute outstanding liabilities and submit the revocation application within the deadline to restore your GST registration.
Requirements, documents, government fees, professional fees and timelines may vary depending on the applicant, jurisdiction, portal status and applicable law. The final scope will be confirmed after reviewing the specific case.
FAQ
Frequently Asked Questions
The application must be filed within 30 days from the date of the cancellation order. Extensions may be available through an appeal to the appellate authority.
If the normal period has lapsed, you may apply to the appellate authority or revisional authority within the timelines prescribed under the GST law for extended revocation.
Yes, all pending returns up to the date of cancellation must be filed and all dues (tax, interest, late fees) must be paid before the revocation application can be processed.
Get in Touch
Discuss Your Requirement
Share your details and our team will contact you regarding this service.