What is GST Revocation?

GST Revocation refers to the restoration of a canceled GST registration. It occurs when a business’s registration has been canceled by the GST department, and the taxpayer wishes to reinstate it. GST registration can be canceled due to various reasons like non-filing of returns, non-compliance, or request from the taxpayer. If the taxpayer can fulfill the required criteria, they can file for GST revocation to restore the registration.

Reasons for GST Cancellation and Revocation

1. Non-Filing of Returns: If a business fails to file returns for a certain period, the GST registration may be canceled.
2. Non-Usage of GST Registration: If the business has not conducted any taxable activity for a significant period.
3. Voluntary Cancellation: Businesses may voluntarily cancel their GST registration if they stop operations or become exempt.
4. Incorrect Information Provided: GST registration may be canceled if the taxpayer provides wrong details during the registration process.

Steps to Apply for GST Revocation

1. Log in to the GST Portal: Go to the GST Portal and log in using your credentials.
2. File Revocation Application: Navigate to the ‘Services’ tab, and click on ‘Revocation of Cancellation of Registration’.
3. Provide Required Information: Enter all necessary details, such as the reason for revocation and other requested information.
4. Submit Documents: Upload relevant documents supporting your request for revocation.
5. GST Department’s Review: The department will review the application and, if everything is in order, will approve the revocation.
6. Receive Revoked Registration: Once accepted, you will receive an intimation of the GST registration’s reinstatement.

Documents Required for GST Revocation

1. GST Registration Number (GSTIN)
2. Reason for Cancellation
3. Tax Returns or Documents for the Period of Suspension
4. Authorized Signatory Details