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Gst no. reinstate

11 April 2021

A GST number has been cancelled by gst authority three months before. How to reinstate the same gst number. There was ITC claim in the gst no.

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CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 11 April 2021

A taxpayer whose registration is cancelled by the proper officer can apply for reversal of such cancellation of GST registration by applying Form GST REG-21. This application should be filed within 30 days of receiving the notice for the cancellation of GST registration.

In case the proper officer has cancelled the registration because of the non-filing of returns. The reversal application in GST REG-21 can be filed only after pending returns are filed along with interest and penalty.

Follow the steps below to file GST REG-21:

Step 1: Log in to the GST portal and navigate to ‘Services’ > ‘Registration’ > ‘Application for revocation of GST registration cancellation.’

Step 2: Enter the required information and reasons for the reversal of the cancellation of GST registration. Also, supporting documents can be attached. After updating all the details, click on the verification checkbox. Select the authorised signatory and place.

Step 3: Apply Form GST REG-21 with DSC or EVC. A message will be received that the application is successfully submitted.

RENU SHARMA (1388 Points)
Replied 11 April 2021

Firstly you need to check why gst officer has cancelled your gstin . reason non filling of gst return s then you need to file all pending return and apply the revocation