GST Revocation: An Overview

Suo moto proceedings may have been initiated by a tax authority to terminate a taxpayer’s GST registration. By using the GST portal, the aggrieved taxpayer can request the revocation or reinstatement of the cancelled GST registration.

Revocation of Cancellation of GST Process

If the proper officer is satisfied with the taxpayer’s reason for revocation of the cancellation of registration, the officer will rescind the cancellation of registration.

The proper officer has 30 days from the date of application to revoke the licence. The proper officer must issue an order restoring the cancellation of registration using Form GST REG-22.

Form GST REG- 23: Cancellation Notice of a Revocation Application

The revocation application filed in Form GST REG-21 shall be verified by the competent officer. Let’s say the revocation application does not satisfy the officer in question. In that situation, he will issue a show-cause notice to the taxpayer in Form GST REG-23, explaining why he believes the refusal application should be denied. He will inquire as to why the taxpayer’s rejection application should not be denied.

The taxpayer is allowed to explain why the GST registration should not be cancelled. When an assessee receives a notice in Form GST REG-23, he or she must answer in Form GST REG-24 within seven working days of the notification’s due date.

If the concerned officer is pleased with the revocation application, he will write down the reason for the revocation. Within 30 days of receiving a response in Form GST REG-21, he would issue an order for revocation of GST registration in Form GST REG-22.

Form GST REG-24

If an assessee receives a notification in Form GST REG-23, he has seven working days to respond in Form GST REG-24.

• The REG-24 form contains the following information:
• The notice’s reference number and date
• Date of application and reference number
• GSTIN
• The reasons for the taxpayer’s demand for revocation
• Attachment of Documents

The tax officer will double-check the response on Form GST REG-24. If he is satisfied, he will issue an order for GST registration revocation in Form GST REG-22 within 30 days of receiving a response in Form GST REG-24. If the tax officer is dissatisfied with the reasons stated, he can reject the application by issuing an order in Form GST REG-05.