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GST Revocation
Bharat E-Filing handle your GST revocation process with expert guidance and full compliance support. We ensure your case is presented clearly and all legal formalities are met—minimizing the risk of rejection.
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GST Revocation of Cancellation:
Revoke cancelled GST registration – fast filing with expert assistance today.
Document Requirements
GSTIN and Login Credentials
GST Identification Number (GSTIN) and login credentials are necessary to access the GST portal and initiate the revocation process. Use the "Forgot Password" option on the portal if login details are forgotten.
PAN Card of the Business or Proprietor
The Permanent Account Number (PAN) of the business or proprietor, matching the records from the original GST registration, is needed for identity verification.
Bank Statements
Provide a bank statement, a cancelled cheque, or a copy of the bank passbook to verify the business's financial account. The account should be in the name of the business or proprietor.
Proof of Address
Valid proof of the business’s registered address, such as: Electricity bill, Rental or lease agreement ,Municipal tax receipt, Property ownership documents
Filed GST Returns
Submit copies of all pending GST returns filed during the period the registration was inactive as proof of compliance.
Application for Revocation (Form GST REG-21)
Complete and submit Form GST REG-21, the official application for revocation of GST registration, with the necessary details and supporting documents on the GST portal to ensure smooth reactivation.
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Revocation of GST Registration
Revoking a GST registration is essential for businesses that wish to resume operations under GST after their GST Identification Number (GSTIN) has been deactivated. This process is crucial for businesses addressing compliance issues or specific conditions that led to the cancellation.
Successfully completing the GST revocation allows businesses to issue GST-compliant invoices, collect GST, and claim Input Tax Credit (ITC) on purchases.
GST revocation allows businesses to reinstate their Goods and Services Tax (GST) registration after it has been cancelled, either voluntarily or by tax authorities. This process enables taxpayers to rectify any issues or circumstances that led to the cancellation and resume their business activities in compliance with GST regulations. By revoking the cancellation, businesses can once again operate seamlessly within the GST framework.
At Bharat e-filing, we make the GST revocation process easy and hassle-free. Our team of experts is dedicated to guiding you through every step, ensuring full compliance with GST regulations and a smooth reinstatement of your GST registration. With Bharat e-filing’s assistance, businesses can stay in good standing with tax regulations and continue their commercial activities without interruption.
Rule 23 – Revocation of GST Registration Cancellation
Rule 23 of the Central Goods and Services Tax (CGST) Rules, 2017, governs the process for revoking the cancellation of GST registration in India. This rule specifies the steps and conditions required for applying to reverse the cancellation of a GST registration. Under Rule 23, businesses can submit an application to restore their cancelled GST registration, allowing them to resume compliance with GST requirements.
GST Cancellation
The termination of a taxpayer’s GST registration, deactivating the GST Identification Number (GSTIN), which prevents the business from legally collecting GST, issuing GST-compliant invoices, or claiming Input Tax Credit (ITC).
Cancellation Initiated by the Taxpayer
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Reasons for GST Cancellation
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Description
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|---|---|
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Discontinuation or Closure of Business
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If the business operations are permanently closed or discontinued, the taxpayer can apply for cancellation.
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|
Business Transfer or Merger
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When the business is transferred, merged, sold, leased, or disposed of, the existing GST registration may require cancellation.
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|
Change in Business Structure
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Structural changes, such as converting a partnership firm into a company, necessitate the cancellation of the old GST registration.
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Turnover Below GST Threshold
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If the annual turnover falls below the threshold (₹40 lakh for goods or ₹20 lakh for services), maintaining GST registration may no longer be mandatory.
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|
Voluntary Cancellation
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Taxpayers may voluntarily cancel their GST registration for personal or business reasons, even if it is not mandatory.
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Cancellation Enforced by GST Authorities
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Reasons for GST Cancellation
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Description
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|---|---|
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Non-Compliance with GST Laws
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Authorities may cancel a registration if a regular taxpayer fails to file returns for six consecutive months or a composition taxpayer fails for three consecutive months.
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Fraudulent GST Registration
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Registration obtained through fraud, misstatement, or suppression of facts can be revoked.
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Violation of GST Rules or Act
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Repeated or significant non-compliance with GST laws can lead to cancellation.
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Engaging in Unauthorized Activities
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Conducting unauthorized or fraudulent activities, such as issuing fake invoices, may trigger cancellation.
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Non-Commencement of Business
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Failure to commence business within a specified timeframe after registration may lead to cancellation by GST authorities.
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Wrongful Claim of ITC
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Authorities may cancel a registration if a taxpayer wrongfully avails or utilizes ITC without receiving the goods or services.
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Rule 23 – Revocation of GST Registration Cancellation
If your GST registration remains cancelled, your business can face multiple operational and financial challenges. Here’s a closer look at the main impacts:
Inability to Issue GST-Compliant Invoices
- Legal Limitations: Without a valid GST registration, your business is not permitted to collect GST on sales.
- Loss of Customers: Not being able to issue GST-compliant invoices may result in losing customers who rely on proper documentation to claim their Input Tax Credit (ITC).
Loss of Input Tax Credit (ITC)
- Higher Costs: Without GST registration, you cannot claim ITC on purchases, which can lead to increased business expenses.
- Reduced Market Competitiveness: Absorbing the entire tax cost can raise your prices, potentially making your offerings less competitive.
Penalties for Unauthorized GST Collection
- ComplianceViolations: Collecting GST without an active registration violates GST regulations.
- Heavy Penalties :Authorities may impose substantial fines equal to the GST amount collected, in addition to other potential legal consequences.
Operational Setbacks and Damage to Credibility
- Risk to Relationships: Operating without a valid GST registration may cause customers and suppliers to reconsider their relationship with your business.
- Reputation Risk: An inactive GST status could signal non-compliance, harming your business’s credibility and standing in the market.
Revoking a GST cancellation and reinstating your registration can prevent these risks, helping your business operate within the law and retain its competitive edge. At Bharat Efiling, we ensure a smooth revocation process to protect your business interests and uphold compliance.
Reapplying for GST After Voluntary Cancellation
When a business voluntarily cancels its GST registration, the cancellation is final, and the previous registration cannot be reactivated or reinstated. If the business needs GST registration again in the future, it must apply for a new GST registration.
Time Limit for Revocation of GST Registration
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Time Limit
|
Description
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|---|---|
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Effective Date
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October 1, 2023
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New Time
Limit
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Taxpayers have up to 90 days from the date of the cancellation order to apply for
revocation of a cancelled GST registration.
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Previous Time Limit
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30 days
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Purpose of
Extension
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The extended timeframe gives businesses more time to fulfill compliance requirements, clear any pending returns, and prepare necessary documentation for a smooth reinstatement of their GST registration.
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Why Bharat e-filing GST Revocation Service
Streamline the process of reinstating your cancelled GST registration with Bharat e-filing GST Revocation Service. Our experienced team is ready to guide you through every step, from document collection to submitting your application, ensuring accuracy and compliance at every stage. We make the revocation process easy and hassle-free, helping you restore your GST registration so you can continue business operations seamlessly.
Starting a Business and Confused Where to Begin?
At Bharat E-Filing, we take care of Accounting, Business, Compliance, and handle end-to-end solutions.
Customer Reviews For GST Revocation
Our clients trust Bharat e-Filing for reliable, efficient and expert-led on time services. Here’s what they have to say.
GST Revocation – Frequently Asked Questions (FAQ)
GST revocation refers to the process of reinstating or reversing the cancellation of a taxpayer's Goods and Services Tax (GST) registration. This allows businesses to resume their GST compliance after a cancellation, either voluntary or initiated by the authorities.
Your GST registration could be revoked due to violations of GST laws, failure to file returns for a prolonged period, or involvement in fraudulent activities. Non-compliance with GST requirements may trigger a revocation.
Yes, you can voluntarily request the revocation of your GST registration if you no longer meet the eligibility requirements or wish to discontinue your business activities.
To request revocation, you must submit an application via the GST portal. This application must include all necessary details and documents for processing.
Yes, you must apply for GST revocation within 30 days from the date your registration was cancelled. This applies to both voluntary cancellations and cancellations initiated by the authorities.
The required documents for GST revocation may vary depending on your situation but typically include:
- Revocationapplication form
- Financialstatements
- Bankstatements
- Compliance-relateddocuments
The time frame for GST revocation typically ranges from 15 to 30 days, depending on the complexity of the case and the efficiency of the authorities.
If your GST registration is revoked, you may incur penalties for non-compliance or violations during the period your registration was active.
Yes, after the revocation of your GST registration, you are eligible to reapply for GST registration by following the standard process.
No, GST revocation can only be applied from the date of cancellation or a future date, not retrospectively.
If your GST registration is revoked, you may lose the unutilized Input Tax Credit (ITC) that was available in your account.
Yes, before applying for GST revocation, you must settle any outstanding tax dues and file any pending returns to ensure compliance.
Yes, you have the right to file an appeal against the revocation of your GST registration within the prescribed time limit set by the tax authorities.
Once your GST registration is revoked, you will no longer be able to collect GST from customers or claim ITC, which may hinder certain business transactions.
If your GST registration has been cancelled for more than one year, you cannot restore it. In such cases, you will need to apply for a new GST registration as per the regular procedure.
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