Understanding the Revocation Process of Cancelled GST Registration under Section 30
Introduction:
When a taxpayer’s GST registration gets canceled due to reasons like non-filing of returns, it brings their business activities to a halt. However, the law provides a chance for them to revive their registration through a revocation application. This article explores the process and recent changes in revocation procedures, emphasizing the importance of Aadhar authentication.
Revocation Procedure Overview:
- A taxpayer whose GST registration is canceled can file a revocation application within 90 days from the date of cancellation.
- The Commissioner may extend this period by up to 180 days in certain cases.
- The application is filed online in Form GST REG-21 on the common GST portal.
Conditions for Revocation:
- If cancellation was due to non-filing of returns, all pending returns must be filed, and dues paid before applying for revocation.
- The application must be accompanied by Aadhar authentication of the authorized signatory.
Process After Application Submission:
- The proper officer evaluates the application and issues Form GST REG-23 if further clarification is needed.
- The taxpayer has 7 days to respond with Form GST REG-24.
- If satisfied, the officer revokes the cancellation within 30 days using Form GST REG-22.
- If unsatisfied, the officer rejects the application using Form GST REG-05.
Consequences of Revocation:
- Revocation allows the taxpayer to resume business activities, including filing pending returns and paying taxes.
- The taxpayer must comply with all statutory requirements to avoid future cancellations.
Conclusion:
The revocation process offers a lifeline to taxpayers to rectify compliance failures and resume business activities. The recent extension of time limits provides relief and emphasizes the importance of timely compliance. Adherence to statutory requirements remains crucial for continued GST registration.
Relevant Legal Provisions:
- Section 30 of the CGST Act, 2017
- Rule 23 of the GST Rules, 2017
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