Apply for GST Revocation with Global Taxman

GST revocation refers to cancelling the cancellation of Goods and Services Tax (GST) registration. When a taxpayer's GST registration is cancelled voluntarily, or by the tax authorities, they can apply for revocation to reinstate their GST registration. The purpose of GST revocation is to provide an opportunity for taxpayers to rectify any issues or circumstances that led to the cancellation of their GST registration. It allows them to reverse the cancellation and continue their business activities in compliance with GST regulations.

At Global Taxman, we simplify revoking your Goods and Services Tax (GST) registration process. Our expert team is here to assist you in smoothly navigating through the revocation procedure, ensuring compliance with all relevant regulations.

Revocation of GST Registration

GST revocation is the process of reinstating a previously cancelled Goods and Services Tax (GST) registration. This allows businesses whose GSTIN (GST Identification Number) has been deactivated—whether voluntarily by the taxpayer or involuntarily by tax authorities—to resume their standard business operations under GST regulations. The revocation process is critical for businesses seeking to correct compliance issues or address the circumstances that led to the cancellation of their GST registration. By successfully completing GST revocation, businesses can once again legally issue GST-compliant invoices, collect GST, and claim Input Tax Credit (ITC) on purchases, ensuring they remain in good standing with tax regulations and continue their commercial activities without disruption.

Rule 23 - Revocation of cancellation of registration

Rule 23 of the Central Goods and Services Tax Rules, 2017, deals with the revocation or cancellation of registration under India's Goods and Services Tax (GST) regime. This rule outlines the procedure and conditions for revoking the cancellation of GST registration. Under this rule, you can file an application for revocation of cancellation of GST registration.

Reasons for GST Cancellation

GST cancellation refers to the termination of a taxpayer's Goods and Services Tax (GST) registration, which deactivates the GST Identification Number (GSTIN). This cancellation prevents the business from legally collecting GST, issuing GST-compliant invoices, or claiming Input Tax Credit (ITC) on purchases. Cancellation can be initiated by either the taxpayer for various reasons or by GST authorities due to non-compliance or other issues.

Cancellation Initiated by the Taxpayer:

• Discontinuation or Closure of Business
• Business Transfer or Merger
• Change in Business Structure
• Turnover Below GST Threshold
• Voluntary Cancellation

Cancellation Enforced by GST Authorities:

• Non-Compliance with GST Laws
• Fraudulent GST Registration
• Violation of GST Rules or Act
• Engaging in Unauthorized Activities
• Non-Commencement of Business
• Wrongful Claim of ITC

Reapply for GST After Voluntary Cancellation

Once a business voluntarily cancels its GST registration, the cancellation is definitive, and there is no option to revoke or reactivate the previous registration. Should the business require GST registration in the future, it will need to apply for a new GST registration.

Why GST Revocation is Crucial for Your Business

If your GST registration remains cancelled, it can lead to several significant operational and financial setbacks for your business. Here’s a look at the key impacts:

• Inability to Issue GST-Compliant Invoices
• Loss of Input Tax Credit (ITC)
• Penalties for Unauthorized GST Collection
• Business Disruptions and Loss of Credibility

Important Considerations Before the Revocation of GST Registration

• Outstanding dues: Ensure that all outstanding tax liabilities, interest, penalties, and fees have been paid.
• Pending returns: File all the pending GST returns up to the revocation date.
• Input tax credit: Ensure that any unutilized input tax credit has been reversed or paid back.
• Compliance requirements: Ensure all legal obligations and compliance requirements are met for the period during which your registration was active.

Time Limit for Revocation of GST Registration

Starting October 1, 2023, taxpayers now have up to 90 days from the date the cancellation order is served to apply for the revocation of a cancelled GST registration. This extension from the previous 30-day window allows businesses additional time to meet compliance requirements, settle any pending returns, and prepare the necessary documentation to reinstate their GST registration effectively.

Documentation Required for Reactivating GST Registration

Reactivating a cancelled GST registration requires thorough preparation and submission of several essential documents:

• GSTIN and Login Credentials
• PAN Card of the Business or Proprietor
• Proof of Address
• Bank Account Details
• Filed GST Returns
• Application for Revocation (Form GST REG-21)

Get Started with Global Taxman’s GST Revocation Service

Get started with Global Taxman’s GST Revocation Service and streamline the process of reinstating your cancelled GST registration. Our expert team is equipped to guide you through every step, ensuring that your application is handled efficiently and compliantly. From gathering the necessary documents to submitting your application on the GST portal, Global Taxman makes the revocation process straightforward and hassle-free. Let us help you restore your GST registration so you can continue your business operations without any legal interruptions.

Our GST Revocation Service Process

• Consultation: Our team will conduct an initial consultation to understand your requirements and assess your eligibility for GST revocation.
• Document Collection: Our experts will guide you in gathering the necessary documents.
• Application Preparation: We will prepare your revocation application accurately.
• Application Filing: We will file the revocation application on your behalf.
• Application Tracking: We will keep you updated on the progress of the application.
• Revocation Order: Once approved, we will notify you and provide the necessary documents.