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What is the Procedure for Reactivate of Neutralize GST Enrollment?

The provisions and processes outlined in the GST Act are extensive and apply to various scenarios a taxpayer may encounter. Reading this article, you learn about the various Neutralize options and the procedure.

Procedure for Reactivate of Neutralize GST Enrollment, The provisions and processes under the Goods and Service Tax Act cover a wide range of potential scenarios for a taxpayer. In this article, we examine the procedure for reactivating a neutralized order for Goods and Service Tax enrollment as well as the relevant forms. The CGST Rules, 2017, Rule 23 contains the reactivate provisions.

To put it simply, if the Goods and Service Tax regulations do not apply to you, if you are terminating your company, or if the tax official requests that you cancel your Goods and Service Tax enrollment, you may do so by following a few steps.

Read till the end to check out the details related to the reactivate of a neutralize notice for Goods and Service Tax enrollment in India.

Instructions on How to Permanently Remove My Goods and Service Tax Enrollment

On the Goods and Service Tax site online, a registered taxpayer may submit a request to have their Goods and Service Tax enrollment revoked. The following are the necessary procedures to apply through the website:

  • To cancel your Goods and Service Tax enrollment, visit the site at
  • To access your account, please click the login button & enter your user id & password
  • Next, please enter the code below and click the ‘Log In’ button
  • Choose from the available Goods and Service Tax services in the menu bar. Choose ‘Registration’ from the Services menu
  • Select the Application for neutralize of Registration submenu from the Registration menu
  • In the resulting box, click the ‘reactivate of Registration’ button and specify why the registration neutralize was made
  • Use the ‘Select file’ option to upload any necessary supporting files
  • After that, choose the appropriate authorised signatory’s name from the drop-down menu and click the verification checkbox
  • Do not forget to fill out the ‘Place’ area with the actual name of the location
  • If you need to submit your application later, you may store it and return it
  • To submit with an EVC, click the Submit with EVC button. To submit with a DSC, click the corresponding button
  • Whether the taxpayer uses an EVC or a digital signature certificate, they will still get an OTP on the primary contact’s cellphone and email
  • If the Digital Signature Certificate (DSC) checkbox is checked, the designer popup box will include a DSC option; selecting this will continue processing
  • A valid one-time password (OTP) must be entered, and the Validate OTP box must be clicked IF the EVC checkbox was chosen
  • An application acknowledgment number (ARN) is produced, and a message is sent from the Goods and Service Tax site to confirm receipt of the Goods and Service Tax reactivate the application
  • The Goods and Service Tax site will also send a confirmation message to the applicant’s registered email address and cellphone number.

Reactivate on Neutralize Enrollment Application Processing

This is how the process would work;

  1. The relevant body would review the request for neutralize and its rationale. The officer will reinstate the taxpayer’s Goods and Service Tax enrollment if they are convinced by the explanation and supporting papers
  2. The application taxpayer receives an automated approval order and a notice of the order’s status. In addition, the primary signatory is notified by text message and email when an order requires approval
  3. The officer must decide on the request to reinstate or cancel registration within 30 days of entering the operation. Tax Instruction Guideline Number 22 (GST REG – 22) must be used to issue the necessary directive
  4. The Goods & Services Tax Identification Number (GSTIN) status is restored to Active with effect from the neutralize date once clearance is received.

Learn More: GST Registration Requirements

Rescission by a Proper Authority

The reactivate will be done by a concerned official due to the following reasons;

  • If a taxpayer is not doing business from the address they provided when registering for Goods and Service Tax, an authorised official may revoke their registration
  • The company or individual in question sends out bills even though no goods or services have been delivered
  • In doing so, the registrant violates anti-profiteering laws
  • To some taxpayers whose total taxable worth of supply for the month is above ₹50 lakh, it is permissible to use ITC from an electronic credit register to discharge over 99% of their tax burden, provided that certain conditions are met
  • A taxpayer who goes more than six months without filing GSTR-3B
  • If there are any ‘Significant Anomalies’ in the amounts of outgoing supplies recorded in GSTR 3B and those disclosed in GSTR1 ITC, the supplier will be put on hold.

Comparison of GSTR 3B Declared Value to GSTR 2B Data

Following the below-outlined steps, the authorised official may revoke a company’s registration.

  • Show cause notification in Goods and Service Tax Registration REG -17 is sent by an authorised person
  • Within 7 days after receiving the notification, the enrolled person is expected to respond in Goods and Service Tax Registration REG -18 if they disagree
  • If the authorised official is satisfied with the response, he may dismiss the case by issuing an order on FORM Goods and Service Tax REG -20
  • If the registered person does not provide sufficient justification for why their registration shouldn’t be revoked, the authorised person will issue a decision in FORM Goods and Service Tax REG-19
  • The judgment will be issued within 30 days following the receipt of the response to the show cause.

Refusal of Neutralize of Registration Request

  • The Goods and Service Tax office can reject an application if the relevant authorities discover any inconsistency in the request or the accompanying papers. Before rejecting or requesting more information, the official must send a notification in Goods and Service Tax Registration REG – 23. Within 7 days of the notice’s delivery date, the application-registered taxpayer must respond in Form Goods and Service Tax REG – 24. When the officer has received the response within 30 days, the order may be issued in Form GST REG – 05
  • When the tax inspector rejects the reactivate, the GSTIN status will remain inactive until the refusal procedure is completed, regardless of whether or not the taxpayer files an appeal.


Now that you have understood the whole process of GST revocation, what are you waiting for? You should start getting in touch with the legal experts at Vakilsearch and get it facilitated anytime you want to. We are a tech-driven platform catering to the legal requirements of both new and existing enterprises. Incorporation, government registrations & filings, bookkeeping, paperwork, & yearly compliances are just some of the services we provide. To top it all off, we have many intricate service offerings, including drafting property contracts and tax returns. Our goal is to serve people and corporations’ legal and professional requirements with a single click. Call us today to know more.

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