REVOCATION OF GSTN AFTER 90DAYS

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One of my friends GSTN was cancelled in mar,2020. It came to my notice that online application for revocation cannot be made by him as 90days time period was lapsed. So what is the procedure for revocation of GSTN now? Is it possible to do in offline now?(He is ready to pay all the penalties)

Replies (12)
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.


Note: 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.
Take benefit of Writ decision of Supreme Court

Tq for response Sir. Can you plz tell me the details of the order 

Dear Sir,

how apply revoke the cancellation of registration by an order in FORM GST on Dec 2020 they on 90 days.

 

 

Hello sir..we have to file an appeal with the dept. for revocation after 90 days

Technically, there is no remedy under GST Act. Because appeal time also has expired. Appeal can be made, but it gets rejected on grounds of limitations  (expiry of time Limit.)

But

In view of the Hon. SC Order issued recently which extends all limitation period falling between 15.3.2020 to 15.7.2021, your appeal time gets extended. You can, therefore, file appeal and mention that order in that appeal. You will get the order if you google for the same.

Yeah sir..thankyou for your valuable info sir..

 

Actually I spoke to get officer directly and gave all the case particulars. Then he reviewed it and asked us to file an appeal immediately.

sir my case same problem I have filed appeal and (favorable) order received but revocation option is not open 

Yes, that is a big problem in GST. No coordination between Law and System. You have to follow up in your case, with GDT authorities concerned.

Can you  please share your order is possible on sarkk.info @ gmail.com

If registration is cancelled and limit of 90 days has been  expired. Even then revocation  of registration can be filed. I will help any businessman on nominal fee. There is no need to hire  lawyer or C.A for this. There rates are very very high. I will charge nominal fee for preparing their appeal and filing it online. Then businessman can put it case in front of Additonal Commissioner (Appeal) by himself without any lawyer. GST give permission  to put your case without any lawyer. Explain your circumstances  to Commissioner. Decision will be taken by Commissioner  on the basis of circumstances. 

Can contact on mobile number nine seven one six seven nine zero one one three, Vivek sharma, from all over India for filling appeal for GST REVOCATION. 

 

Contact for revocation  of gst. Nominal charges.

New gst registration all over India

Amendment  in gst.

Contact on nine seven one six seven nine zero one one three


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