FAQs on Revocation of Cancelled GST Registration
1. When can I apply for revocation of cancelled GST registration?
A taxpayer can apply for revocation of cancelled GST registration, whose registration has been suo moto cancelled by Tax Official, within 30 days from the date of order of cancellation of registration.
2. From where can I apply for revocation of cancelled GST registration?
Application for revocation of cancelled GST registration can be accessed within 30 days, from issuance of the Cancellation Order on the GST Portal, after logging in.
The path is Services > Registration > Application for Revocation of Cancelled Registration.
You can login using your earlier login credentials (i.e. credentials using which you were logging into the GST Portal earlier).
3. Who all cannot apply for revocation of cancelled GST registration?
UIN Holders (i.e. UN Bodies, Embassies and Other Notified Persons), GST Practitioner or in case the registration is cancelled on the request of the taxpayer or legal heir of the taxpayer, cannot apply for revocation of cancelled registration.
4. What happens when application for revocation of cancelled GST registration is approved by the Tax Official?
Once an application for revocation of cancelled GST registration is approved by the Tax Official, the system generates an approval order and an intimation is sent to the Primary Authorized Signatory of the taxpayer via e-mail and SMS, about the same.
Consequent to the approval of the Application for Revocation of Cancelled Registration, the taxpayer’s GSTIN Status will be changed to from Inactive to Active status with effect from the effective date of cancellation.
5. What happens when application for revocation of cancelled GST registration is rejected by the Tax Official?
When application for revocation of cancelled GST registration is rejected by the Tax Official then
1. Rejection order will be generated
2. GSTIN status will remain “Inactive” on the GST Portal.
3. Primary Authorized Signatory will be intimated via SMS and email of the rejection of the application.4. Rejection Order will be made available on the taxpayer’s dashboard.
Manual on How to apply for Revocation of Cancelled GST Registration
How can I apply for revocation of cancellation of GST registration done by the Tax Official?
To apply for revocation of cancellation of GST registration by Tax Official, please perform the following steps:
1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
3. Login to the GST Portal using your earlier login credentials (i.e. credentials using which you were logging into the GST Portal earlier).
2. Click Services > Registration > Application for Revocation of Cancelled Registration option.
3. In the Reason for revocation of cancellation field, enter the reason for revocation of cancellation of registration.
4. Click the Choose File button to attach any supporting document.
5. Select the Verification checkbox.
6. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.
7. In the Place field, enter the place where the application is filed.Note: You can click the SAVE button to save the application form and retrieve it later.
8. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.
In case of SUBMIT WITH DSC:
9. Click the PROCEED button.
In case of SUBMIT WITH EVC:
9. Enter the OTP sent to email address of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.
The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.
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