{"id":9824,"date":"2022-10-25T07:57:02","date_gmt":"2022-10-25T07:57:02","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/new-learn?p=9824"},"modified":"2025-06-10T17:55:18","modified_gmt":"2025-06-10T12:25:18","slug":"what-are-the-steps-to-reactivate-gst-cancellation","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/what-are-the-steps-to-reactivate-gst-cancellation\/","title":{"rendered":"What are the Steps to Reactivate GST Cancellation?"},"content":{"rendered":"

There is a procedure to revive the cancellation of your goods and services tax registration<\/strong><\/a> if you are a taxpayer whose registration has been canceled. We shall go into more detail about them in this blog.<\/p>\n

Through the submission of Form GST REG-21, the taxpayer starts the goods and services tax cancellation procedure in India<\/strong>. This form must be submitted along with the necessary supporting documentation to the relevant authorities. The process can take up to six weeks to finish.<\/p>\n

The Department of Revenue, Ministry of Finance, through the Central Board of Indirect Taxes and Customs, has published a notification extending the window for reactivating Goods and Services Tax (GST) registration. The deadline to request such a revocation has been moved forward to 30 September 2021. This will be applicable to anyone who canceled their registration between March 1, 2020, and August 31, 2021.<\/p>\n

After receiving your application, the relevant officer will review it and, if satisfied, restore your goods and services tax registration. Then, depending on the situation, you will need to provide a bond or bank guarantee for the outstanding taxes. Your GST registration<\/strong><\/a> will be enabled after this is finished.<\/p>\n

An official has the right to reject an application for the cancellation of a goods and services tax registration<\/strong> if they are not satisfied with it. In this situation, the officer will inform the applicant in writing of their choice and give the grounds for it. Following that, the applicant may file an appeal with the Tax Appeals Commission.<\/p>\n

So far, it has become evident that a taxpayer whose registration has been canceled by the appropriate authority may request to have the termination of their goods and services tax registration reversed by submitting the GST registration REG-21. This application must be submitted within 30 days of receiving the notice of goods and services tax registration cancellation<\/strong>.<\/p>\n

The proper officer may terminate the registration as a result of the failure to file returns. Only when all pending returns have been filed, together with interest and penalties, may the GST REG-21 reversal application be made.<\/p>\n

Time extension to apply for revocation<\/h2>\n

On 06 September 2021, the Central Board of Indirect Taxes & Customs released the Central Goods and Services Tax circular 158\/14\/2021-GST. It makes the 29th August 2021 Central Goods and Services Tax Notification No. 34\/2021\u2019s applicability clear.<\/p>\n

The Central Board of Indirect Taxes & Customs has temporarily extended the deadline for applying for revocation or cancellation of goods and services tax registration until 30 September 2021.<\/p>\n

Many taxpayers questioned whether they qualified for this rebate. In light of this, the Central Board of Indirect Taxes & Customs released the Goods and Services Tax Circular to provide clarification. It stated that the relief was offered regardless of whether the revocation application was accepted, denied, or under processing, and that the appeal authority, among other things, was included in the following table:<\/p>\n\n\n\n\n\n\n\n\n\n
S.No.<\/strong><\/td>\nApplication for revocation of cancellation of Goods and Services Tax registration status<\/strong><\/td>\nTaxpayer\u2019s expected actions<\/strong><\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\nStill awaiting filing by the taxpayer.<\/td>\nFile an application on or before 30 September 2021.<\/td>\n<\/tr>\n
2<\/td>\nApplication submitted but pending with the officer.<\/td>\nNo action is necessary from the taxpayer. The application shall be processed by the officer, taking into account the extended deadlines.<\/td>\n<\/tr>\n
3<\/td>\nThe application was submitted; however, the officer rejected it. The taxpayer has not appealed the decision to reject them.<\/td>\nYou can submit a new application by 30 September 2021 or earlier.<\/td>\n<\/tr>\n
4<\/td>\nAn appeal has been filed and is pending with the appellate authorities against the rejection of the revocation application.<\/td>\nNo action is necessary from the taxpayer. Taking into account the extended deadline, the appellate authority must handle the appeal.<\/td>\n<\/tr>\n
5<\/td>\nThe officer denied the application, and the authority ruled against the taxpayer in the appeal.<\/td>\nThe taxpayer must submit a new application by September 30, 2021, or earlier.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

With effect from 1 January 2021, a new proviso was added to Section 30 of the Central Goods and Services Tax Act, allowing an extension in the deadline to request revocation if granted by the Additional\/Joint Commissioner or the Commissioner for 30 days each.<\/p>\n

Due to this provision, many taxpayers have wondered whether they can request additional 30- or 60-day extensions after September 30, 2021, depending on the permission. The Central Board of Indirect Taxes & Customs clarified this:<\/p>\n\n\n\n\n\n\n\n\n\n
Sl Nos.<\/strong><\/td>\nSituations<\/strong><\/td>\nLast date for the revocation application<\/strong><\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\nIf the 30-day window for applying for revocation is between 1 March and 31 December 2020<\/td>\n30 September 2021<\/td>\n<\/tr>\n
2<\/td>\nIf the 30-day window has not yet expired as of 1 January 2021, or if the registration for the goods and services tax is canceled on or after that date,<\/td>\n<\/td>\n<\/tr>\n
The 90-day time period has elapsed by 31 August 2021<\/td>\n30 September 2021<\/td>\n<\/tr>\n
60 days\u2019 time period has elapsed by 31 August 2021<\/td>\n30 October 2021
\n(If the Commissioner approves after 30 September 2021)<\/td>\n<\/tr>\n
30 days\u2019 time period has elapsed by 31 August 2021<\/td>\n30 October 2021
\n(If the Joint\/Additional Commissioner approves after 30 September 2021)or 29 November 2021
\n(If the Commissioner approves after 30 October 2021)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Form GST REG-23: Notice of Revocation Application Cancellation<\/h2>\n

The relevant authorities will verify the Form GST REG-21 revocation application.<\/p>\n

Let\u2019s say the responsible officer is not happy with the request for revocation. In that situation, he will write the taxpayer a show-cause notice on Form GST REG-23 outlining his reasons for believing that the refusal application should be denied. The taxpayer will be questioned about the merits of the denial application he submitted.<\/p>\n

The taxpayer is given the opportunity to offer arguments against keeping the goods and services tax registration active.<\/p>\n

Within seven working days of the notice\u2019s due date, the assessee who got notice on Form GST REG-23 must answer on Form GST REG-24<\/a>.<\/p>\n

If the relevant official is pleased with the revocation application, he will write down the reason for this situation. Within 30 days of receiving a response on Form GST REG-21, he would also issue the order for the cancellation of the goods and services tax registration on Form GST REG-22.<\/p>\n

Giving a response to a show-cause notice obtained in Form GST REG-23 using GST REG-24<\/h2>\n

An assessee must submit a reply in Form GST REG-24 in response to a notice in Form GST REG-23 within seven working days after the date of service of the notice in Form GST REG-23.<\/p>\n

Form REG-24 contains the following information:<\/p>\n