How to activate the Cancelled GST Registration Number?

 

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

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.

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.

Easy steps to file GSYT REG-21 are listed as under:

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.

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.

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?

CBIC recently issued a CGST circular on 6^th 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 30^th September 2021 if the due date of such application expired between 1^st March 2020 and 31^st 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:

As per section 30 of the CGST Act issued on 1^st 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. Clarifications of CBIC are as under:

The extension is applicable only in two cases such as:

·      If a composition dealer has not filed income tax returns for 3 quarters.

·      If a regular taxpayer has not filed returns for six periods.

Notice of cancellation of application of revocation

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.

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.

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 registration through Form GST REG-22 within 30 days from receiving a reply in form GST REG-21.

Reply to notice in Form GST REG-23

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 notice.

The details included in Form REG-24 are listed as under:

·      Date of notice with reference number

·      Date of application and reference number

·      GSTIN

·      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 reply.

If the tax officer is satisfied with the form, he issues the order for revocation of GST registration 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 GST registration in Delhi.