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Revocation of GST

09 January 2023

if gst is cancelled under suo moto and no reply had been made by party to the department,
department cancelled this reg. 2 years ago and party now want to revoke it
what is the procedure? what can be the penalty?

Thanks in advance.

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4 Replies

Sonnal Khandaray (221 Points)
Replied 09 January 2023

Online application can be made for recovation.

Mitali (Finance Professional) (10526 Points)
Replied 09 January 2023

If the business wishes to revoke the cancellation of its GST registration, it can do so by making a representation to the department and explaining the circumstances that led to the cancellation. The business will need to provide supporting documents and evidence to show that it is eligible for GST registration and that it meets the conditions for obtaining and maintaining GST registration.

As for the penalty, if the cancellation of GST registration was due to the failure of the business to comply with the GST laws and regulations, the business may be liable to pay a penalty. The amount of the penalty will depend on the nature and severity of the violation.

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 09 January 2023

Only way out, file an appeal to Appellate Authority.
As per Section 107 it should be filed within 3 months from the issue of order , but in such cases generally it is acceptable.