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GST cancellation

sameer (Article) (122 Points)

04 September 2019

The dealer is suo moto applied for GST cancellation and cancellation order r also received,

Now he wants to withdrawal the same..

Can he do so, as per local ward they said can't do anything?

Kindly Guide us

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6 Replies

praveen (Expert) (350 Points)
Replied 04 September 2019

Procedure for Revocation of Cancelled Registration:

A registered person can submit an application for revocation of cancellation, in FORM GST REG-21, if his registration has been cancelled suo moto by the proper officer.

He must submit it within 30 days from the date of service of the cancellation order at the Common Portal.

If the proper officer is satisfied he can revoke the cancellation of registration by an order in FORM GST REG-22 within 30 days from the date of receipt of the application. Reasons for revocation of cancellation of registration must be recorded in writing.

The proper officer can reject the application for revocation by an order in FORM GST REG-05 and communicate the same to the applicant.

Before rejecting, the proper officer must issue a show cause notice in FORM GST REG–23 for the applicant to show why the application should not be rejected. The applicant must reply in FORM GST REG-24 within 7 working days from the date of the service of notice.

The proper officer will take decision within 30 days from the date of receipt of clarification from the applicant in FORM GST REG-24.

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praveen (Expert) (350 Points)
Replied 04 September 2019

Application for revocation cannot be filed if the registration has been cancelled because of the failure to file returns. Such returns must be furnished first along with payment of all dues amounts of tax, interest & penalty.

Akshay Jain (Tax Consultant) (1024 Points)
Replied 04 September 2019

after order it's not possible to revoke

1 Like

Uttam (employee) (814 Points)
Replied 05 September 2019

You have 30days time to revoke.

Akshay Jain (Tax Consultant) (1024 Points)
Replied 05 September 2019

but there order has been passed and after order thay can revoke the GSTIN

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Paramasivan Lingan (55 Points)
Replied 05 September 2019

after cancellation by the officer you can apply for revocation of cancellation within 30 days. if you don't respond within 30 days automatically your number will be cancelled . But at present even after the expiry of 30 days the system is allowing to out for the revocation of cancellation.