Need help with GST Revocation/Recovery?

Step 1: Filing the Application (Form GST REG-21)

The first and most critical step is to submit an application for revocation. This must be done online through the official GST portal using Form GST REG-21. The form is specifically designed for this purpose and cannot be used for any other type of GST application.

• Online Filing: Log in to the GST portal with your credentials. Navigate to the “Services” menu, then “Registration,” and finally “Application for Revocation of Cancellation of Registration.” Here, you will fill in the required details and provide a clear, detailed reason for the revocation.
• Offline Filing: While online filing is the standard and most common method, in rare, specific cases, a physical application might be required at the jurisdictional GST office.

Step 2: Scrutiny by the GST Officer

Once you submit your application, it is sent to the concerned tax officer for review. The officer will meticulously examine your application and all supporting documents to ensure that the reasons for revocation are valid and that all prior non-compliance issues have been resolved. This scrutiny may involve:

• Verifying Compliance: The officer will check if all your pending GST returns have been filed and if any outstanding taxes, penalties, or interest have been paid.
• Requesting Clarification: If the officer finds any discrepancies or requires more information, they will issue a notice in Form GST REG-23. You must respond to this notice in Form GST REG-24 within a specified timeframe (typically seven working days).
• Further Investigation: In complex cases, the officer may conduct additional investigations to verify the authenticity of your claims and documents.

Step 3: Revocation Confirmation or Rejection

After the scrutiny is complete and the officer is satisfied, they will make a final decision.

• Approval: If the officer is satisfied with your application and the response to any notices, they will issue an order in Form GST REG-22, officially revoking the cancellation. Your GST registration will be reactivated, and you can resume all GST-related activities.
• Rejection: If the officer is not satisfied, they will issue an order in Form GST REG-05, rejecting your application. The reasons for the rejection will be clearly stated. In this case, you may have the option to appeal the decision to a higher authority.

• Application Form GST REG-21: The official form used to apply for revocation of GST cancellation.
• Copy of Cancellation Order: The notice or order issued by the GST department informing about the cancellation of your registration.
• Proof of Compliance: Documents showing that you have filed all pending GST returns or have taken corrective actions.
• Written Explanation: A detailed letter explaining the reasons for requesting revocation of cancellation.
• Supporting Documents: Any additional documents related to your business operations, such as financial statements or correspondence with tax authorities.
• Authorization Letter: If the application is filed through a representative or GST consultant, this letter authorizes them to act on your behalf.

• Reversal of Input Tax Credit (ITC): When your GST registration is cancelled, you may be required to reverse the ITC claimed earlier. This means you have to pay back the credit availed on purchases, which can affect your cash flow.
• Business Continuity: Until the revocation is approved, you cannot legally collect GST or issue valid tax invoices. This can disrupt your business operations and impact your customers.
• Compliance Obligations: Once your registration is reinstated, you must resume timely GST filings and payments to avoid further cancellations or penalties.
• Legal Accountability: Failure to comply with revocation procedures or continued non-compliance can lead to stricter actions by tax authorities, including fines or prosecution.

• Government Fees: There is no government fee for filing the application to revoke your cancellation of GST registration. The tax department does not charge any processing fees for submitting Form GST REG-21.
• Professional Service Fees: If you choose to work with Taxocity, there will be a professional service fee for our expert assistance. This fee depends on the level of support you need, from document preparation to follow-ups with the GST authorities.
• Pending Dues: Any pending penalties or late fees due to past non-compliance must be cleared separately within thirty days before your revocation application can be approved, particularly any pending returns. These are not part of our service charges but are necessary payments to comply with GST laws and get your registration reinstated without delays.