Q. When can we apply for revocation of cancelled GST registration?
Ans: A taxpayer can apply for revocation of cancelled GST registration, whose registration has been suo moto cancelled by Tax Official.
In other words, when GST No. Is cancelled by GST officer on its own action then the taxpayer can apply for revocation of cancellation of GST registration.
Q. Upto when can I apply for revocation of cancelled GST registration?
Ans: Application for revocation of cancelled GST registration can be accessed within 30 days, from issuance of the Cancellation Order on the GST Portal, after logging in.
Also, after 30 days it depends on the Regional GST officer.
New GST Payment and Input Tax Credit (ITC) Calculator
Q. Who all cannot apply for revocation of cancelled GST registration?
Ans: Those who cannot apply for revocation of cancelled registration are:
- UIN Holders (i.e. UN Bodies, Embassies and Other Notified Persons),
- GST Practitioner or
- in case the registration is cancelled on the request of the taxpayer or legal heir of the taxpayer
Q. What happens when application for revocation of cancelled GST registration gets approve by the Tax Official?
Ans: Once an application for revocation of cancelled GST registration gets approve by the Tax Official, the system generates an approval order and an intimation is sent to the Primary Authorized Signatory of the taxpayer via e-mail and SMS, about the same.
After the approval of the Application for Revocation of Cancelled Registration, the taxpayer’s GSTIN Status will be changed from Inactive to Active status with effect from the effective date of cancellation.
Q. What happens when application for revocation of cancelled GST registration is rejected by the Tax Official?
Ans: When application for revocation of cancelled GST registration is rejected by the Tax Official then
- Rejection order will be generated
- GSTIN status will remain “Inactive” on the GST Portal.
- Primary Authorized Signatory will be intimated via SMS and email of the rejection of the application.
- Rejection Order will be made available on the taxpayer’s dashboard.
GSTIN Cancellation and related Questions- What , How and when?
Q. How can I apply for revocation of cancellation of GST registration done by the Tax Official?
Ans: To apply for revocation of cancellation of GST registration by Tax Official, the steps are:
- Access the http://gst.gov.in/ URL. The GST Home page will display.
- Login to the GST Portal using your earlier login credentials (i.e. credentials using which you were logging into the GST Portal earlier).
- Click Services > Registration > Application for Revocation of Cancelled Registration option.
- In the Reason for revocation of cancellation field, enter the reason for revocation of cancellation of registration.
- Click the Choose File button to attach any supporting document.
- Select the Verification checkbox.
- In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.
- In the Place field, enter the place where the application is filed. Note: You can click the SAVE button to save the application form and retrieve it later.
- Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.
- In case of SUBMIT WITH DSC: Click the PROCEED button.
- In case of SUBMIT WITH EVC: Enter the OTP sent to email address of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.
The success message will display. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.
Simple way to understand difference between Debit Note and Credit note.
Q. Officer cancelled my GSTIN. Against which I filed Revocation of cancellation but the same officer rejected it. I want to do business so what to do further ?
- Ans: As per Circular 95/14/2019, new guidelines have formulated for Verification of New Registration, & such cancelled Registration , you won’t be able to Get fresh Registration. Hence have to apply on some other PAN.
Q. Any possible for revocation of cancellation registration after 30 days period elapsed on cancellation order notice date?
Ans: Go and meet with your jurisdiction officer.
Important Difference between Composition and Regular scheme
Q. Is it possible to activate GSTIN number I just cancelled?
Ans: If the registration is cancelled on the request of the taxpayer or legal heir of the taxpayer, then one cannot apply for revocation of cancelled registration.
Therefore, no revocation when GST registration was cancelled voluntarily by a taxpayer.
Q. Will GST registration get cancelled if NIL returns are filed over a certain period of time?
Ans: No, the GST registration will not automatically cancelled for filling nil returns over a period of time. Either you or department officers have to initiate cancellation proceedings for cancelling registration.
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