{"id":43003,"date":"2024-09-23T10:55:33","date_gmt":"2024-09-23T05:25:33","guid":{"rendered":"https:\/\/zolvit.com\/blog\/?p=43003"},"modified":"2024-10-01T18:02:12","modified_gmt":"2024-10-01T12:32:12","slug":"how-to-activate-cancelled-gst-registration","status":"publish","type":"post","link":"https:\/\/www.zolvit.com\/blog\/how-to-activate-cancelled-gst-registration\/","title":{"rendered":"How to Activate Cancelled GST Registration?"},"content":{"rendered":"<p><span style=\"font-weight: 400; color: #808080;\">On its online portal, the Central Board of Indirect Taxes and Customs (CBIC) has made it possible to restore a cancelled registration under the Goods and Services Tax (GST). CBIC said in a communication to its field officers that a feature called \u2018Restoration of Cancelled Registration\u2019 has been developed and deployed on the portal w.e.f. 23.03.2022, to help jurisdictional Range officers restore registrations in response to judicial or appellate orders. This functionality applies to cancellations ordered on by officers as well as cancellations requested by taxpayers.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_74 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.zolvit.com\/blog\/how-to-activate-cancelled-gst-registration\/#Need_to_Activate_a_Cancelled_GST_Registration\" data-wpel-link=\"internal\">Need to Activate a Cancelled GST Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.zolvit.com\/blog\/how-to-activate-cancelled-gst-registration\/#Forms_Used_To_Activate_a_Cancelled_GST_Registration\" data-wpel-link=\"internal\">Forms Used To Activate a Cancelled GST Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.zolvit.com\/blog\/how-to-activate-cancelled-gst-registration\/#Reasons_for_a_Cancelled_GST_Registration\" data-wpel-link=\"internal\">Reasons for a Cancelled GST Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.zolvit.com\/blog\/how-to-activate-cancelled-gst-registration\/#How_To_Activate_a_Cancelled_GST_Registration\" data-wpel-link=\"internal\">How To Activate a Cancelled GST Registration<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Need_to_Activate_a_Cancelled_GST_Registration\"><\/span><span style=\"color: #808080;\"><strong>Need to Activate a Cancelled GST Registration<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; color: #808080;\">If a taxpayer fails to apply for revocation of cancellation, it will be considered a &#8220;deficiency&#8221; under Rule 9 (2) of the Central Goods and Service Tax Rules, 2017 and can be used as a reason to reject an application for new registration.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #808080;\">If, on the other hand, the taxpayer continues to trade goods and supplies without registering for GST, it will be considered a violation of GST law, and the taxpayer will be subject to severe penalties.<\/span><\/p>\n<table style=\"height: 210px;\">\n<tbody>\n<tr style=\"height: 210px;\">\n<td style=\"height: 210px;\"><span style=\"font-weight: 400; color: #808080;\">With effect from January 1, 2021, Section 30 of the Central Goods and Services Tax (CGST) Act has been changed to include a new proviso. This provision allows the Commissioner or Additional or Joint Commissioner to extend the deadline for filing a revocation application by 30 days.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #808080;\">However, it should be noted that the time restriction can only be extended in the following circumstances:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">A composition taxpayer has failed to file taxes for three months in a row.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">A normal taxpayer has not submitted taxes for six months in a row.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Forms_Used_To_Activate_a_Cancelled_GST_Registration\"><\/span><span style=\"color: #808080;\"><strong>Forms Used To Activate a Cancelled GST Registration<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; color: #808080;\">The application for revocation of GST cancellation involves numerous forms in the process. The forms include:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400; color: #808080;\">Form Name<\/span><\/td>\n<td><span style=\"font-weight: 400; color: #808080;\">Form Purpose\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; color: #808080;\">GST REG \u2013 21<\/span><\/td>\n<td><span style=\"font-weight: 400; color: #808080;\">Suo moto application for revocation of cancellation of GST Registration by the GST officer<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; color: #808080;\">GST REG \u2013 23<\/span><\/td>\n<td><span style=\"font-weight: 400; color: #808080;\">The GST officer notifies the taxpayer of the cancellation of the revocation application.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; color: #808080;\">GST REG \u2013 24<\/span><\/td>\n<td><span style=\"font-weight: 400; color: #808080;\">The taxpayer&#8217;s response to a show-cause notice received in Form GST REG \u2013 23<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; color: #808080;\">GST REG \u2013 22<\/span><\/td>\n<td><span style=\"font-weight: 400; color: #808080;\">The final order approving the revocation of cancellation of registration<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; color: #808080;\">GST REG \u2013 05<\/span><\/td>\n<td><span style=\"font-weight: 400; color: #808080;\">The final order rejecting\u00a0 the revocation of cancellation of registration<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Reasons_for_a_Cancelled_GST_Registration\"><\/span><span style=\"color: #808080;\"><strong>Reasons for a Cancelled GST Registration<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; color: #808080;\">The GST registration or GSTIN issued may be cancelled for a variety of reasons. The department may initiate the cancellation process on its own, or the registered individual may request that their registrations be cancelled. The legal heirs of a deceased person can also request that the GST registration be cancelled. Other reasons for GST registration cancellation exist, and they are as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">A taxpayer has violated any of the Act&#8217;s or its rules&#8217; clauses, or any specific Acts&#8217; or rules&#8217; provisions;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">A taxpayer paying tax under section 10 has failed to file returns for three tax periods in a row;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">Any registered person, other than a persons excempt, has not produced returns for a period of six months; or any individual who has obtained voluntary registration under section 25 sub-section (3) and has not begun business after six months after receiving the registration.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">In case, deception, willful misrepresentation, or concealment of facts were used to obtain registration.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"How_To_Activate_a_Cancelled_GST_Registration\"><\/span><span style=\"color: #808080;\"><strong>How To Activate a Cancelled GST Registration<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; color: #808080;\">On the GST portal, a registered taxpayer can request the revocation of a cancelled GST registration. The following are the steps for submitting an online application:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">By clicking the login button and entering the login credentials, namely the user id and password, the GST portal can be accessed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">On the GST dashboard, select the menu services. Select registration from the drop-down menu of services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">Click the submenu application for revocation of cancelled registration under the registration menu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">Select the option for revocation of registration and enter the reason for revocation of the cancelled registration in the window that appears.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">By clicking the choose file button, you can attach any necessary supporting documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">After that, select the name of the authorised signatory from the drop-down menu and click the verification checkbox.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">In the place field, type the name of the location.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">If the need arises, the application can be saved and retrieved later for submission.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">Then submit with Electronic Verification Code (EVC) or submit the Digital Signature Certificate (DSC), as appropriate and convenient.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">You will receive an OTP on your registered mobile and email.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">After submitting an application for GST cancellation revocation, a message is received from the GST portal confirming the submission, and an ARN is generated to acknowledge the same.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #808080;\">The application and reason for revocation of cancellation would be reviewed by the appropriate authority.\u00a0 The officer revokes the cancellation of the GST registration if he is with the reason and the documents submitted.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #808080;\"><strong>Also, Read:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #808080;\"><strong><a style=\"color: #808080;\" href=\"https:\/\/zolvit.com\/blog\/validity-of-gst-registration-certificate\/\" target=\"_blank\" rel=\"noopener\" data-wpel-link=\"internal\">LLP GST Registration Documents<\/a><\/strong><\/span><\/li>\n<li><span style=\"color: #808080;\"><strong><a style=\"color: #808080;\" href=\"https:\/\/zolvit.com\/blog\/difference-between-gstr-2a-and-2b\/\" target=\"_blank\" rel=\"noopener\" data-wpel-link=\"internal\">Difference Between GSTR 2A and 2B<\/a><\/strong><\/span><\/li>\n<li><span style=\"color: #808080;\"><strong><a style=\"color: #808080;\" href=\"https:\/\/zolvit.com\/blog\/how-to-login-gst-portal\/\" target=\"_blank\" rel=\"noopener\" data-wpel-link=\"internal\">How To Login To GST Portal for First Time<\/a><\/strong><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>On its online portal, the Central Board of Indirect Taxes and Customs (CBIC) has made it possible to restore a cancelled registration under the Goods and Services Tax (GST). CBIC said in a communication to its field officers that a feature called \u2018Restoration of Cancelled Registration\u2019 has been developed and deployed on the portal w.e.f. &hellip;<\/p>\n","protected":false},"author":22,"featured_media":43029,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[],"class_list":["post-43003","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.zolvit.com\/blog\/wp-json\/wp\/v2\/posts\/43003","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.zolvit.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.zolvit.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.zolvit.com\/blog\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/www.zolvit.com\/blog\/wp-json\/wp\/v2\/comments?post=43003"}],"version-history":[{"count":3,"href":"https:\/\/www.zolvit.com\/blog\/wp-json\/wp\/v2\/posts\/43003\/revisions"}],"predecessor-version":[{"id":43080,"href":"https:\/\/www.zolvit.com\/blog\/wp-json\/wp\/v2\/posts\/43003\/revisions\/43080"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.zolvit.com\/blog\/wp-json\/wp\/v2\/media\/43029"}],"wp:attachment":[{"href":"https:\/\/www.zolvit.com\/blog\/wp-json\/wp\/v2\/media?parent=43003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.zolvit.com\/blog\/wp-json\/wp\/v2\/categories?post=43003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.zolvit.com\/blog\/wp-json\/wp\/v2\/tags?post=43003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}