Revocation of Cancelled GST RegistrationSurender Kumar / 2020-01-31 06:16:09
Revocation of Cancelled GST Registration
What is meant by revocation of cancellation GST registration?
Revocation means to cancel what was done officially. Revocation of cancellation of registration means that decision to cancel the GST registration has been taken back or withdrawn and the registration is still valid.
When revocation of cancellation is applicable?
It is applicable in case when the Proper Officer (Superintendent of Central Tax) has done cancellation of registration as per himself and not on the basis of an application. Such person can apply to the officer for revocation of cancellation within 30 days from the date of the cancellation order.
What if cancellation takes place due to lack of return filling or payment?
If GST registration has been cancelled for failure to provide GST returns, application for revocation shall be filed, only after such returns are provided and any amount due as tax, interest, penalty and late fee in respect of the same has been paid.
Who all are not eligible to file the revocation of cancellation?
- In the following cases revocation of cancellation cannot be done, when
- Individuals are UIN Holders (i.e. UN Bodies, Embassies and Other Notified Persons)
- Individual is a GST Practitioner
- Registration is cancelled on the request of the individual/ taxpayer
- Registration is cancelled on the request of legal heir of the taxpayer/ individual
Process in the Revocation of Cancellation