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Steps to be taken in case of Suo Moto Cancellation of GST registration


The Suo moto revocation of the registration of GST by the Tax Authority or Officials can happen due to a number of reasons and circumstances which are varied and this is governed by the relevant section 29 of GST Act and the provisions coming under the same. Certain circumstances under this can be enlisted as:

  1. Discontinuation or closure of business,
  2. Change in Constitution leading to change in PAN,
  3. Transfer of Business on account of amalgamation, merger/demerger, sale, lease or otherwise disposed of or such other reason,
  4. Death of the sole proprietor,
  5. The person does not need to be registered under GST as per the provisions of GST from thereon,
  6. Registration was obtained by the person by means of fraud, wilful misstatement, or any suppression of important facts.
  7. A taxpayer who has taken registration under section 25(3) which is a voluntary basis has not commenced business within 6months from such date of registration.
  8. There was a failure to furnish Application for Enrolment within 3 months from the appointed day or such extended period specified.

But itshall also be noted that any obligations which have arisen prior to the date of Suo moto revocation of registration or cancellation have to be paid by the taxpayer and this shall not be put off or terminated on revocation or cancellation of such registration.
On the revocation of such registration Suo Moto by the Tax Authority or the Officials of the GST, the taxpayer or the person can apply for withdrawal for such registration;

Time Limit for Revocation

A registered person whose registration was withdrawn Suo Moto by the tax official can apply for providing or revoking such cancellation within a period of 30 days, from the date of service of an order stating the cancellation of GST registration. The application for withdrawal of the cancellation of registration under GST can only be done if the same was done on a Suo Moto basis by the GST officer or the proper officer on his own motion. And this cannot be utilized if the registration was cancelled on a voluntary or on Suo moto basis by a registered taxpayer.

Application for Revocation:

The assessee who had taken GST registration online and whose registration under this was cancelled Suo Moto by the authorized officer or the proper officer shall furnish an application using a form namely Form GST REG-21 either on a direct basis or through a centre which has been notified by the Commissioner of GST and this should be a facilitation centre.

Procedure for Online Revocation:

A person who is registered under the GST Act or the taxpayer under the GST Act, whose registration was Suo Moto cancelled or revoked by the proper officer of the department shall follow the following steps for revocation of such GST registration online through the online portal of GST:

  1. Access the GST Portal, by entering the username and password.
  2. Under the GST dashboard, select services.
  3. Now select ‘registration’ and then select, ‘application for revocation of cancelled registration option’.
  4. In the select box, now enter the reason for revocation of the GST Registration Cancellation.
  5. Attach the required supporting documents and then select the verification check box and select the name of the person who is authorized to sign along with the name of the place filed.
  6. Now the final step would be to file the application for revocation by using the e-signature which is DSC (Digital Signature Certificate) of the person authorized to sign or conduct the EVC.

Processing of the Application:

If the officer under GST or the proper officer is satisfied with the case which has been furnished by the person, for revocation of the cancelled registration is appropriate, then the officer shall revoke cancellation of such registration. And the period for withdrawal of such cancellation will be within a period of 30 days from the date of application, and such order stating the withdrawal of the cancellation of registration shall be issued in a form namely the Form GST REG-22 by such authorized officer to the responsible person.

Rejection of Application:

If the authorized officer or the proper officer finds a dissatisfaction or is not satisfied with the reason that was provided or stated by the assessee in the application for revoking such GST registration, then the officer shall issue a form namely the Form GST REG-23. And on the receipt of the same, the person or the applicant for that matter shall provide or file a proper reply in Form GST REG-24 within a maximum period of 7 working days starting from the date on which the notice was served. And on the receipt of the same, the officer shall be required to pass suitable order in Form GST REG-05 within a period say maximum of 30 days from the date of receipt of a reply from the assesses or the applicant.

Applicants who are Ineligible to make such Application:

Following are the applicants or persons who are ineligible to make an application for the withdrawing for cancelled registration under the GST namely;

  1. UIN Holders i.e., UN Bodies, Embassies or such other Notified Persons,
  2. GST Practitioners,
  3. Legal Heir of the taxpayer,
  4. A taxpayer who cancelled the registration voluntarily.

Suo Moto Cancellation of registration under GST Act by an authorized officer or the proper officer, or the GST Authorities through its Act has given the person or assesse’s to make application to the authority such that the cancellation will be withdrawn and the registration would be stated again. But it shall also be taken note of that this decision shall be on the sole basis of the decision taken or made by an authorized officer or the Proper Officer on the basis of the reasons that was furnished by the assessee along with any supporting documents as required or demanded.


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