RESTORATION PROCESS FOR SUSPENDED GST REGISTRATION CERTIFICATE

You can seek restoration by filing Form GST REG-21 after 30 days of receiving the cancellation notice if your GST registration has been canceled with the help of the authorities.

Revocation of a canceled GST Registration involves submitting an online application on the GST portal, and it can only be done within 30 days of the day the order to cancel the GST Registration was served.

What is Form GST REG-21?

If an officer has canceled your GST registration, you can use Form GST REG-21 to request to have the cancellation reversed. Following receipt of the notice of cancellation of the GST registration, this application must be submitted within 30 days. However, if the registration was canceled by the officer for failing to file returns, the restoration application in GST REG-21 can only be submitted once all outstanding returns have been filed.

Reasons for cancellation of GST registration

The following are the grounds for terminating the GST registration:

  • The taxpayer voluntarily cancels their GST registration certificate.
  • If the taxpayer passes away, the GST certificates may be revoked by his or her prison nominee.
  • when a tax officer cancels the GST registration certificates.

Time Limit for Filing Application of Restoration of Cancelled GST Registration

If a taxpayer’s GST certificate has been revoked by the tax officer, they must file Form GST REG-21 to request the reinstatement of their GST registration. The deadline for submission is 30 days after receiving the notice of the GST certificate’s cancellation. It may be prolonged for up to 90 days in specific circumstances.

Application for Restoration Rejection

There are some circumstances where the application may be refused by the officer after completing Form GST REG-21. Analyze the next steps after the software is rejected. If the tax officer is dissatisfied with the restoration application for GST registration, he will issue a notice in Form GST REG-23.

Within seven days of the notice’s date, the taxpayer or applicant must react appropriately in writing using Form GST REG-21 after receiving the attention. After receiving the applicant’s response, the officer must issue a relevant order within 30 days of receiving Form GST REG-05.

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