How to Reactivate a Suspended GST Registration After Years of Inactivity

If you have a suspended GST registration and want to reactivate it after many years, it is not impossible but does require compliance with certain conditions and procedures. This guide will walk you through the process, including finding the appropriate GST dealer and ensuring all past defaults are addressed.

Understanding the Suspension of GST Registration

Under Section 30 of the Goods and Services Tax (GST) Act, any registered person whose registration is cancelled by the proper officer on his own motion may apply to such officer for the revocation of cancellation of registration within 90 days from the date of service of the cancellation order. This article provides detailed steps on how to reactivate a suspended GST registration.

Steps to Reactivate a Suspended GST Registration

Identifying the Right GST Dealer: Start by determining whether you are subject to Central GST or State GST. The date of implementation of GST (01-07-2017) is crucial in identifying the appropriate GST dealer. Filing Missing Returns: From 01-07-2017, as a registered dealer, you were required to file GST returns. If you missed any returns, you will need to file them before applying for revocation of cancellation. Initiating the Revocation Application: After addressing all past defaults, you can file an application for revocation of cancellation of registration. This application should be made within 90 days of receiving the cancellation order. The application must be made in Form GST REG-22 and must be accompanied by any relevant documents to support your case. Heard Before Rejection: The officer reviewing your application must give you an opportunity to present your reasons for revocation before rejecting your application. This means that you should be provided a chance to explain why revocation is necessary. Subject to Conditions: The revocation of cancellation of registration is subject to certain conditions and restrictions as prescribed. These may include payment of any outstanding dues, compliance with GST norms, and other requirements.

Getting Assistance for GST Registration

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The GST registration status will appear as "GSTIN Suspended" when tax officials initiate a sua sponte cancellation procedure or if you file an application for cancellation. Knowledge of why your GSTIN remains suspended is crucial as it will guide the process of revoking the cancellation.

It is important to note that the revival of a suspended GST registration is possible, but compliance with past defaults is a critical step. Once these requirements are met, you can proceed with the revocation process and bring your GST registration back to active status.

Conclusion

Reactivating a suspended GST registration after years of inactivity is a manageable process provided you follow the necessary steps. By addressing past defaults and complying with relevant conditions, you can successfully reactivate your GST registration.

For further information and assistance, connect with experts who can guide you through the process. Your GST registration can be an important identifier and a key to compliance in the GST regime.