Reinstate Your Canceled GST Registration: A Comprehensive Guide

If your Goods and Services Tax (GST) registration has been canceled by the tax authority, it is important to understand the steps you can take to reinstate it. This article provides a detailed overview of the process, including necessary actions and the legal provisions that govern it.

Reasons for Cancellation and Requirements

When a GST registration is canceled, there must be proper grounds for the cancellation, such as the failure to file returns or ceasing to conduct business. Prior to the cancellation, the tax authority typically provides a Show Cause Notice (SCN) to explain why the registration should not be canceled. If the taxpayer fails to respond within the given timeframe, the cancellation will proceed.

Even after the cancellation, the taxpayer has a 30-day window to file a revocation application. This is a critical period during which the taxpayer can challenge the cancellation, providing a solid ground for the appeal. If the issue persists, the taxpayer can further appeal within 90 days, which is the statutory period for such appeals.

Steps to Revoke Cancellation of Registration

According to Section 30 of the GST Act, any registered person whose registration has been canceled by the proper officer on their own motion may apply to revoke the cancellation within 90 days from the date of service of the cancellation order. This revocation application must be filed in Form GST REG-22.

The relevant officer must be satisfied with the reasons provided in the application for the revocation to be granted within 30 days of the receipt of the application. The application cannot be rejected unless the applicant has been provided with an opportunity to be heard. Any further revocation of cancellation will come with specific conditions and restrictions as prescribed.

Contact Expert for Assistance

Seeking professional assistance can significantly enhance your chances of successfully reinstating your GST registration. Follow the valuable guidance and connect with expert advisors for further assistance.

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Additional Insight from a Chartered Accountant

It is entirely possible to reactivate a canceled GST registration even after the 30-day window if you have a strong argument against the cancellation decision. Your primary goal should be to substantiate the reasons why the cancellation was made unjustified. If you can provide a convincing rationale, you can file an appeal against the order of the GST Officer within three months.

For further guidance, feel free to contact me.

Contact: CA Shiv Kumar Sharma, MNo - 9911303737