If you don't file GST returns for three years in a row, your GSTIN will be cancelled. If this happens, you need GST Wala!
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:
Here is a list of eligibility criteria for GST return fillings. Business owners and dealers registered under the Goods and Service Tax Act 2017 should file for GST returns accordingly based on the nature of the business and transaction. The following entities should definitely file for GST returns:
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. Please note that the option for GST revocation is only available in cases where the registration has been cancelled by the proper officer voluntarily. Revocation is not applicable when a taxpayer chooses to cancel their GST registration voluntarily.
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. GST 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:
The GST officer will issue a notice in FORM GST REG-23 if they are not satisfied with the GST 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 GST 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.
A revocation means the proper cancellation of a declaration or agreement. Revocation of cancellation of registration means that the choice to cancel the enrollment has been changed and the registration is still valid.
This is applicable only when the tax officer has removed the registration of a taxable person on his/her plan. Such a chargeable person can employ the officer for revocation of cancellation within 30 days from the date of the cancellation request.
GST registration can be removed by any person who is no longer needed to file GST return if both his/her yearly turnover is under the exemption limit or the taxpayer is no longer likely to be a registered person or any other purpose described below.
As far as the cancellation of registration is involved, you have to register all your returns and prepare all your dues with the GST department for the cancellation of your enrollment. You cannot continue ahead for cancellation unless and until you clear all your dues.
No, GST registration cannot be revoked after 180 days from the date of cancellation.
After 90 days from the date of cancellation, the revocation of GST registration can only be done through an order from the tax officer. The taxpayer needs to submit an application for revocation of cancellation of GST registration along with necessary documents to the concerned tax officer.
If the GST registration is cancelled by the tax officer, the taxpayer can apply for the reversal of cancellation by filing an application within 30 days from the date of cancellation. The application should be submitted along with the required documents to the tax officer.
If the GST registration is cancelled for more than a year, the taxpayer cannot restore the cancelled registration. In such cases, the taxpayer needs to apply for a new GST registration by following the registration process.
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