If you don't file GST returns for three years in a row, your GSTIN will be cancelled. If this happens, you need Vakilsearch!
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Vakilsearch handles GST cancellation and revocation in three simple steps.
Please contact our in-house experts and provide details about your GST
Our experts will file on behalf of you the GST Revocation Form on GST portal and submit them
As soon as the government approves, our experts will deliver your GSTIN to you via email
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 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.
The following information must be mandatorily defined by the applicant while using for cancellation in Form GST REG-16:
Within 30 days of the date the order of cancellation of GST registration was served, any registered taxable person may apply for the revocation of that cancellation. It should be noted that the application for revocation can only be made in situations where the proper officer has voluntarily cancelled the registration. Therefore, revocation is not an option when a taxpayer voluntarily cancels their GST registration.
The registered person must submit an application in FORM GST REG-21 for the cancellation of their GST registration, either directly or through a facilitation centre that has been approved by the Commissioner.
The cancellation of the taxpayer's registration may be reversed if the appropriate officer is satisfied with the justification given by the taxpayer for doing so.
Revocation by the proper officer is only permitted for a period of 30 days following the application date. The appropriate officer must sign an order revoking the registration cancellation in FORM GST REG-22.
The steps for revoking or cancelling a GST registration online are as follows for the taxpayers.
The steps listed below can be used by the registered taxpayer to submit a request for the cancellation or revocation of registration:
Note: This FORM GST REG-21 is available for download from the GST portal.
The GST officer will issue a notice in FORM GST REG-23 if they are not satisfied with the revocation application. After receiving the notice, the applicant has seven working days from the date of service to submit a suitable response in FORM GST REG-24. Within 30 days of the date they received a reply from the applicant, the officer must pass a suitable order in FORM GST REG-05 upon receiving a suitable response from the applicant.
One cannot apply for the revocation of a cancelled registration if they hold a UIN (such as UN Bodies, Embassies, or other Notified Persons), are GST Practitioners, or had their registration cancelled at their request or that of their legal heir.
Some of the best reasons to choose us are:
Despite the user-friendly interface of the GST portal, the GST Forms contain numerous complex fields. Therefore, it is strongly advised that you seek the assistance of a professional when submitting the application, completing the necessary procedures, filing your tax returns, and completing other portal-based formalities.
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