Dear Experts,
what is the procedure to restore gst number cancelled by the department.
gstin status- cancelled suo-moto (effective from 05/02/2021)
I have checked this gst number on search taxpayer option in gst portal than i found gst applicable w.e.f. 12/08/2017 and gstr-3b and gstr-1 filed only upto january 2019-20.
Any registered taxable person can apply for revocation of cancellation of GST registration within a period of 30 days from the date of service of order of cancellation of GST registration. It must be noted that the application for revocation can be done only during the circumstances when the registration has been cancelled by the proper officer on his own motion. Hence, revocation cannot be used when GST registration was cancelled voluntarily by a taxpayer.
Application in FORM GST REG-21 needs to be filed by the registered person, for revocation of GST registration, either directly or through a facilitation centre notified by the Commissioner.
Following are the steps which a registered person needs to be followed, who wants to apply for revocation online through the GST Portal:
Access the GST Portal at www.gst.gov.in.
In order to enter into the account, enter the username and appropriate password.
In the GST Dashboard, select services, under services select registration and further under registration select application for revocation of cancelled registration option.
Select the option of applying for revocation of cancelled registration. In the select box, enter the reason for revocation of GST registration cancellation. Further, you need to choose appropriate file to be attached for any supporting documents and you need to select verification checkbox and select name of authorized signatory and fill up the place filed box.
The final step would be to select SUBMIT WITH DSC OR SUBMIT WITH EVC box.
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