Revocation of GST Registration Cancellation
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Revocation of Cancellation of GST Registration-Overview
Nowadays, GST is one of the most discussed topics in India. All of us are still confused about the method for registration, filling the return forms, tax challan, e-way bill and other forms for GST. If you have mistakenly registered for GST and are required to cancel your GST registration, one can only do so if the annual turnover of his/her company is less than ₹20 lakhs that is the total of sales plus unregistered purchase.
The cancellation of GST registration indicates that the taxpayer will not be a GST enrolled person anymore. He/she will not endure to pay or make GST. The results of the removal are:
- The taxpayer will not pay GST anymore
- For certain businesses, registration under GST is compulsory. If the GST registration is cancelled and business is maintained, it will involve an offence under GST and large penalties will apply.
The provisions and procedures in the GST Act cover a wide range of potential scenarios for a taxpayer. Here, we examine the procedure for revoking a cancellation order for a GST registration as well as the relevant forms. The CGST Rules, 2017, Rule 23 includes the revocation provisions.
Note: Revocation of GST registration can be initiated if a GST registration certificate has been cancelled by GST authorities.
Reasons for GST Cancellation
- Cancellation occurs when turnover is less than 20 lakhs
- Cancellation by the taxpayer in other cases like discontinuation of business, conversion of business
- Cancellation by a tax officer, if the business does not follow the established parameters.
FAQ's on Revocation of GST Registration Cancellation
A revocation means the proper cancellation of a declaration or agreement. Revocation of cancellation of registration means that the choice to cancel the enrollment has been changed and the registration is still valid.
This is applicable only when the tax officer has removed the registration of a taxable person on his/her plan. Such a chargeable person can employ the officer for revocation of cancellation within 30 days from the date of the cancellation request.
GST registration can be removed by any person who is no longer needed to file GST return if both his/her yearly turnover is under the exemption limit or the taxpayer is no longer likely to be a registered person or any other purpose described below.
No, GST registration cannot be revoked after 180 days from the date of cancellation.
After 90 days from the date of cancellation, the revocation of GST registration can only be done through an order from the tax officer. The taxpayer needs to submit an application for revocation of cancellation of GST registration along with necessary documents to the concerned tax officer.
If the GST registration is cancelled by the tax officer, the taxpayer can apply for the reversal of cancellation by filing an application within 30 days from the date of cancellation. The application should be submitted along with the required documents to the tax officer.
If the GST registration is cancelled for more than a year, the taxpayer cannot restore the cancelled registration. In such cases, the taxpayer needs to apply for a new GST registration by following the registration process.
