In the article, you will learn how to repeal your neutralize enrollment of Goods and Services Tax and the procedure to follow.
GST enrollment revocation is an important procedure for reversing the GST cancellation and reinstating the status of a GST-registered business. The main objective of GST is to streamline and unify India’s indirect taxation structure. GST registration helps in the process. Post-registration, a unique GSTIN is provided to every business. In some cases, a GST-registered business might apply to cancel or reinstate its GST registration. Applications for GST enrollment revocation can only be filed by those whose registration has been cancelled by the appropriate authorities. These cancellations may result from a number of things, including submitting returns improperly, not paying taxes, or violating regulations. Revocation requests cannot be made by people whose businesses have closed, moved, amalgamated, or demerged, or by those who have voluntarily cancelled their registration.
As per the Goods and Services Tax act, within 30 days, you may file for abrogation of neutralize Goods and Service tax enrollment. However, you can also apply for retraction of neutralize Goods and Services Tax enrollment after 90 days under some specific conditions.
When the Goods and Services Tax officer cancels the enrollment of Goods and Services Tax, only then can you apply for abrogation. However, if you are the one who neutralize the New Goods and Services Tax enrollment Online certificate, you can not apply for abrogation.
Means to Activate the Neutralize GST Enrollment
If you are an enrolled taxable individual in India, you can apply for activation of Goods and Services Tax enrollment dissolution within 30 days from the moment of the dissolution of Goods and Services Tax Registration under the laws of Goods and Services Tax. There is a situation when you can apply for abrogation of your neutralize enrollment of Goods and Services Tax. Still, it is applicable only when the concerned officers are responsible for your Goods and Services Tax enrollment dissolution. However, if you willingly cancel your enrollment, you are not considered eligible for abrogation.
Steps for Abrogation of Neutralize GST Enrollment
The Goods and Services Tax abrogation procedure can be completed online, for which you are supposed to go to the official online portal of Goods and Service Tax and then follow the steps below carefully:
- Visit the official website to apply for Goods and Services Tax enrollment dissolution
- Select the ‘Login’ option. Click on it and provide your login credentials, such as your valid username ID and password. After providing your login credentials, fill out the auto-generated captcha and log into your Goods and Services Tax account
- On your screen, you will find the ‘Services’ option. Click on this option, and it will lead to various other options. Select the ‘Application for Abrogationof neutralize enrollment’ option
- You will be directed to a new web page after clicking on the last application option to repeal the neutralize enrollment. You will be asked the reasons for abrogation. Please select an appropriate answer and submit it. After that, you have to provide supporting documents
- After attaching the documents, you are supposed to choose the verification box where you are required to verify your abrogation. There you have to provide the name of the legal signatory and other details, such as other names, places, etc.
- Then, you can save your application to retrieve it later when needed, or you can directly submit it. As soon as you click on the option of submitting, you will get an OTP on your registered phone number or email provided on the GST registration Portal
- After providing your OTP, validate your application form on the website. After this, you will receive an acknowledgement letter and the same on your mobile number
- The concerned officer will review your submitted application. If the officer is satisfied with your submitted form, your application will be proceeded further. If the officer is satisfied with your given reasons for abrogation in the form, he will repeal your Goods and Services Tax neutralize enrollment and then pass an order
- As soon as your officer approves your request, you will receive an SMS or email at your provided addresses to authorise the abrogation of neutralize enrollment. Then your GSTIN number will again get activated
- However, if the Goods and Services Tax officer does not find your reasons valid enough for the abrogation of your neutralize Goods and Services Tax enrollment, your application will be rejected. So your GSTIN will remain inactive.
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Another procedure for abrogation of neutralize Goods and Services Tax enrollment is the offline mode. From the official website, you can download the form. Fill in the details on this downloaded form, and after providing all the details on your form, you are required to send this form to the Goods and Services Tax office. However, this offline procedure will be more time-consuming than the online one. You can opt for the one convenient to you.
How to Repeal GST Enrollment After 90 Days of Being Neutralized by the Tax Department?
Section 30 of the Goods and Services Tax Act provides a maximum time of 30 days to file for abrogation of neutralize enrollment. However, this period can be increased by the Joint Commissioner or Additional Commissioner, depending on the situation, for not more than 30 days. Also, the commissioner can further extend this period by not more than 30 days by the commissioner. As the expiry of the extensions, as mentioned earlier, ended, there will be no means for the abrogation procedure of cancelled Goods and Services Tax enrollment.
Formulated Module for Abrogation of Neutralize GSTIN Beyond 90 Days
It is possible to repeal the Goods and Services Tax neutralize enrollment after 90 days by appealing the apprehensive authority or high court; no electronic module was placed to repeal such enrollment. An electric module has now been developed if one needs to repeal neutralize Goods and Services Tax enrollment after 90 days. With these modules, the abrogation after request, a court order, or SGSTO’s/LGSTO can repeal the cancelled enrollment of those taxpayers who do not file a abrogation after 90 days but prefer an appeal.
Important Points to Remember Regarding the Abrogation of Neutralize Goods and Services Tax Enrollment
- According to section 29(2)(c), the Goods and Services Tax officer has the power to cancel the Goods and Services Tax enrollment of an individual from a particular date, encompassing a retrospective date that he finds appropriate, where the enrolled individual has not provided returns for a regular period of 6 months. Such taxpayers whose registration is abolished by a concerned officer can file for reversal of that dissolution by filing for Form Goods and Services Tax REG-21.
- This abrogation application needs to be applied within 30 days from when you received notice regarding the dissolution of your Goods and Services Tax enrollment. However, this date can be extended to 90 days on a few conditions. Some taxpayers also do not apply for abrogation in this period; consequently, they are not permitted to file for abrogation. Therefore, in such situations, the taxpayers must go to a higher court or appellate authorities to redress their issues.
- There is no electric module to repeal such a neutralize enrollment beyond 90 days.
- Now, a module has been developed and tested to repeal the neutralize Goods and Services Tax enrollment after 90 days. By aiding Court order/abrogation after appeal, SGSTOs/LGSTOs have the authority to repeal the neutralize enrollment of those registered individuals who do not apply for abrogation even after 90 days but prefer the petition.
- The method to repeal neutralize Goods and Services Tax enrollment at Goods and Services Tax Pro is Enrollment Request> Approve Abrogation Request> Abrogation after Appeal/High Court Order. For abrogation, the concerned officer has to choose the identification number of Goods and Services Tax and provide the PDF format copy of the high court order or appeal order compiled with abrogation proceedings to repeal the dissolution of GSTIN. All these things are done with a certificate ofDigital Signatureof the concerned officer.
- If there is any grievance in such a module, the concerned officers are governed to put such grievances on the Goods and Services Tax Pro and should contact the e-Governance region of the concerned office.
Conclusion
Abrogation of Goods and Services Tax neutralize enrollment can be done by filing the abrogation within a limited duration. Within 30 days from the dissolution period, you can file for abrogation. It is the prescribed time by the concerned authorities. However, now you can do it after 90 days with the help of some newly introduced modules.
If you need more information regarding the procedure of retraction Goods and Services Tax dissolution, Vakilsearch is always here to help you. The legal experts here will provide every detail about the abrogation of the neutralize Goods and Services Tax enrollment and make things easier for you.
FAQs
Can I revoke my cancelled GST registration after 90 days?
No, after 90 days, a cancelled GST registration cannot be revoked. It's essential to adhere to the timeline for revocation. After the stipulated period, the process is considered final. Ensure timely action to avoid complications and follow the prescribed procedures for GST registration and revocation.
How do I restore my cancelled GST registration after 1 year?
Restoring a GST registration after one year is not possible. Once cancelled, the registration is considered irrevocable after this period. It's crucial to monitor compliance, renewal, or revocation timelines to avoid irreversible consequences. Adhering to GST regulations and timelines is vital for businesses.
How do I cancel my GST registration?
To cancel GST registration, log in to the GST portal, navigate to the 'Services' tab, select 'Registration,' and then choose 'Application for Cancellation of Registration.' Fill in the required details, submit supporting documents, and follow the prescribed process. After approval, the registration will be cancelled.
Can I Choose to Register for GST Even If I’m Not Required To?
Yes, voluntary GST registration is allowed even if not mandatory. Businesses with a turnover below the threshold can opt for voluntary registration to avail benefits, claim input tax credit, and enhance credibility. Evaluate the advantages and implications before deciding on voluntary GST registration.
How Long Is a GST Certificate Valid?
A GST certificate is valid indefinitely until it is surrendered, cancelled, or revoked. There is no predetermined expiration date for a GST certificate. Businesses should regularly update their registration details and ensure compliance with GST regulations to maintain the validity of the certificate.
