Revocation Of Cancellation under GST- Online/Offline application procedures

Last Updated On: June 15, 2020, 1:07 p.m.

Key Highlights of 40th GST Meeting

  1. NIL LATE FEE, if there is no tax liability for Form GSTR-3B, for the period July 2017 to Jan 2020.
  2. Maximum Rs.500 LATE FEE per return, if there is any tax liability for Form GSTR-3B, for the period July 2017 to Sep 2020.
  3. For taxpayers having total turnover up to Rs.5 crores, for the month of Feb/ March/ April 2020 the interest would be charged @ 9% instead of 18% for Filing Form GSTR-3B (if return not filed within specified due dates).
  4. For taxpayers having total turnover up to Rs.5 crores, for the month of May/ June/ July 2020, no late fees would be charged and no interest would be charged for Filing Form GSTR-3B but should be filed latest by Sep 2020.
  5. If GST of any taxpayer has been cancelled till 12/06/2020, then a one-time opportunity has been given to all taxpayers to apply for revocation and revive their GST latest by 30/09/2020.

Revocation of Cancellation

Who can Apply for Revocation of Cancellation:

A person, whose registration is cancelled up to 12/06/2020 by the proper officer on his own motion, may apply for revocation of cancellation of registration. No application for revocation shall be submitted if the registration has been cancelled for the failure to furnish returns unless such returns are furnished and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee payable in respect of the said returns.

Procedure for Revocation of Cancellation:

Application of Revocation of Cancellation is a two-fold i.e. one can apply online through GST common portal or can apply in offline mode through Form GST REG-21.

Process for Revocation of cancellation through both the modes has been explained in detail.

Fee for filing Revocation of Cancellation:

There is no fee charged for filing application for revocation of cancellation.

Where to Check Status:

Status of the application can be tracked on the GST common portal.

Online Procedure for Application of Revocation of Cancellation

Step 1: Visit site

Step 2: Login with your username and password.

Step 3: After login click on services there under Registration and the select Application for revocation of cancelled registration.

Step 4: After selecting Application for revocation of cancelled registration, then you need to specify the reason for revocation of cancellation.

Step 5: If there are any documents to be attached, then click on supporting documents and attach the same.

Step 6: Now select the verification checkbox.

Step 7: Enter the name of the authorised signatory and place where the application is filed.

Step 8: Now you can click on the save button and save the data you have entered.

Step 9: Click the Submit with DSC or the Submit with EVC button.

Step 10: On successful filing the application for cancellation of registration, the system will generate the ARN and display a confirmation message. A confirmation message on your registered mobile number and e-mail-ID will also be sent.

After completion of the above steps, there are two possible scenarios which will apply, they are as follows -

Scenario 1: After receiving all the necessary information and satisfied with the information provided, the proper officer may revoke the cancellation of the GST registration. On approval by the Tax Official, the system will generate an approval order and send the notification to the applicant. Consequently, the status of GSTIN of the taxpayer shall change from active to Inactive status with effect from the effective date of cancellation.

Scenario 2: When the Tax Official rejects an application for revocation of cancelled registration then the rejection order will be generated in Form GST REG-05. The GSTIN status will remain Inactive on the GST Portal, and the taxpayer shall receive rejection order. Alternatively, the taxpayer can view the Rejection Order from the dashboard section under view notices and orders.

Offline Procedure for Application of Revocation of Cancellation

Step 1: A registered taxpayer can submit the FORM GST REG-21 application for the Revocation of Cancellation of GST Registration either directly or through a facilitation centre notified by the Commissioner.

Step 2: The FORM GST REG-21 can be downloaded from the GST portal.

Step 3: The authorized officer shall revoke the cancellation of the registration upon proper reasons as deemed through the Act. The officer shall reply through FORM GST REG-22 within 30 days from the date of receipt of the application.

Step 4: The proper officer if not satisfied can ask for additional information in FORM GST REG-23 for any clarifications and the taxpayer shall submit his response in FORM GST REG-24 within 7 working days from the date of service of the notice.

Step 5: The concerned officer should pass a suitable order in FORM GST REG-05 within 30 days from the date of receipt of a reply from the applicant.


If you want to revoke the cancellation of GST registration you can either do it yourself by clicking on this GST  Portal or connect with our experts at Legal Suvidha


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