If your registration is canceled by a tax officer, you can apply for a reversal of this cancellation of GST registration by filling out the GST REG 21 form. You must apply for cancellation of GST registration within 30 days of getting the notice.
Now, it is easy for individuals to activate a canceled GST registration number by following a simple process. You must follow the prescribed time and other criteria to activate the GST registration number again. One must visit the GST portal to restore his/her GST registration number. GST REG 21 must be filled to apply for reversal of cancellation of GST registration number. In this blog, we will discuss everything about the process of activating the GST registration number and the time extension for the revocation process, and other things.
Filling out GST REG-21 form
How to activate the Cancelled GST Registration Number?
2. Application submitted but pending with tax officer No action will be taken by the taxpayer. The officer will
ExpectedactionsofTaxpayers
CBIC recently issued a CGST circular on 6th September 2021 regarding the extension of the time limit for application for revocation of cancellation of GST registration. According to CBIC, the time limit for the application of revoking the cancellation of GST registration is up to 30th September 2021 if the due date of such application expired between 1st March 2020 and 31st August 2020. Many taxpayers ask this thing to CBIC about the applicability of this circular. Relief is available for many taxpayers in the status of revocation application which is explained in the table below: Sr.No Application for revocation of cancellation of GST registrationstatus
1. The first step is to visit the GST portal and go to “Services”. Then you have to click on the “Registration” and “Application for revocation of GST registration cancellation” options.
Easy steps to file GSYT REG 21 are listed as under:
2. Now, you have to write and give a valid reason and information for the reversal of GST registration cancellation. While applying for reversal, you have to also provide many supporting documents such as ID proofs and address proofs. You have to update all the details and click on the checkbox for verification. Finally, you have to choose the authorized signatory and place.
If a tax officer rejects your registration due to non filing of income tax returns, you must first file pending returns with penalty and interest. The application will be reversed only after filing pending income tax returns.
3. The third step is to apply GST REG 21 with EVC. Now, you will get a message that your application is submitted. How much time do you get to apply for revocation?
1. To be filed by taxpayers File application on or before 30th September 2021
1. If the time limit for application of revocation of 30 days is between 1st March and 31st December 2020 30th September 2021
4. Appeal filed against rejection of revocation application but pending at appellate authority No action is necessary for the taxpayer. The appellate authority must process the appeal after considering timelines.
3. Application filed by the taxpayer but rejected by the tax officer. The taxpayer does not file any appeal against the rejection. The taxpayer files a fresh application on or before 30th September 2021.
5. Application rejected by taxpayer and authority decided to take action against the taxpayer during the appeal. The taxpayer must file a new application on or before 30th September 2021.
2. A time limit of 30 days is yet to come as on 1st January 2021 or GST Registration Cancellation falls on or after 1st January
process the application by looking at the timelines.
Clarifications of CBIC are as under: Sr.No Situation Last date for revocation application
As per section 30 of the CGST Act issued on 1st January 2021, a new proviso says that extension must be allowed in the due date for revocation application to taxpayers if Joint Commissioner or the Commissioner approves the revocation.
902021days have passed by 31st August 2021 30th September 2021 60 days have passed by 31st August 2021 30th October 2021 (If the commission approved the application after 30th September 2021) 30 days have passed by 31st August 2021 30th October 2021 (If the Joint Commissioner has approved after 30th September 2021) or 29th November 2021 (If the Commissioner approves after 30th October 2021)
If the officer is satisfied with the revocation application, he will provide the cause in writing. Besides, the tax officer will also order the revocation of GST
The extension is applicable only in two cases such as:
The tax officer will verify the full revocation application by filing the form GST REH 21. If the officer is not satisfied with the application, he sends a show cause notice in Form GST REG 23 to the taxpayers. The tax officer will also mention the reason why he rejected the application. Apart from that, the taxpayer will also ask the taxpayers why the application should not be rejected. He will also provide a chance for taxpayers to give reasons why GST registration must not be canceled.
If a regular taxpayer has not filed returns for six periods.
If a composition dealer has not filed income tax returns for 3 quarters.
Notice of cancellation of application of revocation
Taxpayers who get a notice in Form REG-23 must submit a Form GST REG-24 in 7 working days from the due date of the notice issue date.
Reply to notice in Form GST REG-23
registration through Form GST REG 22 within 30 days from receiving a reply in form GST REG 21.
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GSTIN
If the taxpayer has got a notice in Form GST REG-23 from the officer, he must give a reply in Form GST REG 24 within 7 working days from the date of service of Thenotice.details included in Form REG 24 are listed as under: Date of notice with reference number Date of application and reference number Reasons why the taxpayer is asking for revocation Documents to attach After getting the form and all the details, the tax officer will verify and give a Ifreply.the tax officer is satisfied with the form, he issues the order for revocation of GSTregistration in Form GST REG 22 within 30 days from the date of receiving a reply through form GST REG-24. If the tax officer is not satisfied with the reasons given by the taxpayers, he can reject the application through Form GST REG 05. If you have any questions about GST registration cancellation revocation, choose the professionals online. You can find many professionals to do GSTregistration inDelhi