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Revocation of GST

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Sagar Dey

6 Points Posted on 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.

Replies (4)

Quick Summary

If your GST registration was cancelled by the department without your reply, you can apply for revocation. This typically involves making a representation to the department with supporting documents explaining the circumstances. If the cancellation was due to non-compliance, penalties may apply depending on the violation. For cancellations made two years ago, filing an appeal to the Appellate Authority within three months of the order is the usual route, though exceptions may be considered.

Sonnal Khandaray

221 Points Posted on 09 January 2023

Online application can be made for recovation.

Mitali

Finance Professional

37162 Points Posted on 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

55067 Points Posted on 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.