Suo moto complaints may also be brought up in order to have a taxpayer’s GST registration terminated by a tax body. By using the GST site, the offended taxpayer can request the cancellation or reinstatement of the cancelled GST registration. This email includes statistics on “How to Revoke Canceled GST Registration?” as well as further information on Canceled GST Registration.
What Does It Mean to Revoke or Cancel a GST Registration?
By completing Form GST REG-21, a taxpayer who had their GST registration suspended by the proper authority may ask to have it reinstated. You must submit this application within 30 days of receiving notification that your GST registration has been terminated.It must be stressed that only in the event that the appropriate authority has revoked the registration on his own initiative may a revocation application be submitted. As a result, when a taxpayer voluntarily revokes their GST Registration, it has no effect.
- Visit the GST Portal.
- To access the account, enter the right username and password.
- Choose software for revocation of cancelled registration from the registration menu, then registration from the offers menu on the GST Dashboard.
- A cancelled registration may be requested to be reinstated. Choose the justification for the GST registration cancellation or revocation from the drop-down menu.
- Additionally, you must choose the appropriate document to attach to any supporting documents, check the verification box, choose the authorized signatory’s phone number, and fill out the location filed box.
- Before affixing the containers with a DSC (Digital Signature Certificate) or utilizing EVC, test the containers (Electronic Verification Code).
The GST Cancellation Process
Has Been Abrogated If the competent officer is satisfied with the taxpayer’s justification, the registration cancellation will be reversed.
The license may be revoked by the proper officer within 30 days of the software’s release date. An order to reverse the cancellation of registration should be issued by the proper officer using Form GST REG-22.
Form GST REG-23, Cancellation Notice of a Revocation Application
The competent officer will assist in demonstrating the revocation software submitted in Form GST REG-21. Consider the scenario where the officer in issue is no longer satisfied with the revocation software. In that case, he will issue a show-motive word to the taxpayer in Form GST REG-23 outlining his justification for thinking the refusal software should be overturned. He will ask why the taxpayer’s software rejection must no longer be allowed.
The taxpayer is given the chance to provide justification for why the GST registration need not be terminated any longer. An Assessee who receives a letter in Form GST REG-23 shall reply in Form GST REG-24 within seven working days of the notification’s due date.
The involved officer will note the rationale for the revocation if he is pleased with the revocation software. After receiving a response in Form GST REG-21, he had 30 days to issue an order for the cancellation of the GST registration.
The GST REG-24 Form
An assessee has seven operational days to reply to a notification they received in Form GST REG-23 in Form GST REG-24.
The REG-24 shape carries the following information:
Reference quantity and date for the word
Date of application and reference number
The reasons behind the taxpayer’s request for revocation
The response on Form GST REG-24 will be carefully examined by the tax officer. Within 30 days of receiving a response in Form GST REG-24, he shall, if satisfied, issue an order for the Revocation of Cancellation of GST Registration in Form GST REG-22. If the tax officer is unhappy with the stated justifications, he may reject the software by using an order in Form GST REG-05.
Within thirty days of receiving the order to cancel the registration, or within any additional time allowed by the Joint Commissioner, Additional Commissioner, or Commissioner, as the case may be, a registered person whose GST registration is cancelled by the proper officer acting on his own initiative may also submit an application for the revocation of cancellation of GST registration on the common portal.