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Reactive of GSTIN

31 May 2020

Earlier my registration number of one state was cancelled by the dept. Now I want to re-activate my GSTIN number once again.. May kindly advice how to re-activate my GSTIN number?

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5 Replies

Himanshi Garg (Ca Article) (354 Points)
Replied 31 May 2020

You can submit an application for revocation of cancellation, in FORM GST REG-21 against Order of Cancellation served by the Department 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.

Before rejecting, the proper officer issue a show cause notice in FORM GST REG–23 to show cause why the application should not be rejected. Reply against that SCN must be filed 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.

Note:
1) 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.

2) If time limit of 30 days has been expired from the date of serving of Cancellation order at the Common Portal, your GSTIN cannot be re-activated. In that case you are required to firstly file returns of cancelled Registration pending till the date of cancellation of Registration. Thereafter apply for a new Registration. Filing of old pending returns is must before applying for a New Registration vide circular no. 95/14/2019- GST

Thanks

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CMA Satyananda Sahoo (7 Points)
Replied 01 June 2020

Time limit for revocation of cancellation has been passed i.e. my GSTIN already cancelled in July 2019. And I filled all returns upto July 2019.
Then advice me how to re-activate my GSTIN? Is I follow new procedure to get GSTIN?