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Revocation of cancellation of Registration after 30 days

21 May 2021

Dear All
GST Registration was cancelled due to non filing of returns on 31.12.20. Now we want to file application for revocation of registration. However section 30 considers 30 days for revocation application.

Kindly suggest what procedure we can follow to revocate cancellation.

Thanking You

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2 Replies

CA Altamush Zafar (GST Consultant) (15961 Points)
Replied 21 May 2021

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CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 21 May 2021

Taxpayer whose registration is cancelled by the proper officer can apply for reversal of such cancellation of GST registration by applying Form GST REG-21. This application should be filed within 30 days of receiving the notice for the cancellation of GST registration.

In case the proper officer has cancelled the registration because of the non-filing of returns. The reversal application in GST REG-21 can be filed only after pending returns are filed along with interest and penalty.

Follow the steps below to file GST REG-21:

Step 1: Log in to the GST portal and navigate to ‘Services’ > ‘Registration’ > ‘Application for revocation of GST registration cancellation.’

Step 2: Enter the required information and reasons for the reversal of the cancellation of GST registration. Also, supporting documents can be attached. After updating all the details, click on the verification checkbox. Select the authorised signatory and place.

Step 3: Apply Form GST REG-21 with DSC or EVC. A message will be received that the application is successfully submitted.