GST Revocation
Apply for GST Revocation with NR Filing
Understanding GST Revocation
GST revocation involves restoring a previously cancelled GST registration, allowing a business whose GSTIN (Goods and Services Tax Identification Number) has been deactivated to recommence normal operations under GST regulations. Whether cancellation occurred voluntarily or due to non-compliance, revocation enables the business to:
- Legally issue GST-compliant invoices
- Collect GST on taxable supplies
- Claim Input Tax Credit (ITC) on eligible purchases
This reinstatement is vital for businesses to maintain operational continuity and uphold regulatory standards.
Regulatory Framework: Rule 23 – Revocation of Cancellation
Under Rule 23 of the Central Goods and Services Tax Rules, 2017, taxpayers can submit an application to revoke the cancellation of their GST registration. The rule stipulates the conditions and procedure to be followed for such revocation.
Common Grounds for GST Cancellation
Cancellation Initiated by the Taxpayer:
- Business Closure or Discontinuation: Permanent shutdown of operations
- Business Transfer or Structural Changes: Merger, acquisition, lease, or change in business form
- Turnover Falls Below Threshold: Annual turnover drops below prescribed limits (₹40 lakh for goods, ₹20 lakh for services)
- Voluntary Cancellation: Proactive deregistration by the taxpayer for personal or operational reasons
Cancellation Enforced by Tax Authorities:
- Failure to File Returns: Non-submission for prescribed consecutive months
- Fraudulent Registration: Registration secured through misrepresentation or concealment
- Violation of GST Laws: Persistent non-compliance or illegal activities such as fake invoicing
- Non-Commencement of Business: Failure to start operations within mandated timeframes
- Improper ITC Claims: Wrongful availing or utilization of input tax credit
GST revocation refers to the process of reversing the cancellation of a Goods and Services Tax (GST) registration. If a taxpayer’s GST registration has been cancelled—either voluntarily by the taxpayer or enforced by tax authorities—they may apply for revocation to reinstate their GST registration. This mechanism provides an opportunity for businesses to rectify the issues that led to cancellation and resume operations under the GST framework in full compliance.
At NR Filing, we simplify the GST revocation procedure, guiding you step-by-step to ensure your reinstatement is smooth, timely, and fully compliant with prevailing laws.
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Find answers to your questions
Voluntary cancellation is final. Once cancelled voluntarily, there is no revocation option available. Future GST registration requires filing a new application afresh.
Before applying for revocation, ensure:
- Settlement of Outstanding Dues: All pending tax payments, penalties, and interest charges are cleared.
- Filing of Pending Returns: Submit all due returns up to the date of cancellation.
- Adjustment of Input Tax Credit: Reconcile or reverse unutilized ITC on stock or capital assets as per regulations.
- Compliance Maintenance: Maintain all records and fulfill obligations for periods during which registration was active.
To ensure a smooth revocation process, prepare the following:
- GSTIN and login credentials for portal access
- PAN card of the business or proprietor (must match GST registration details)
- Valid proof of business address (e.g., electricity bill, lease agreement, property tax receipt)
- Bank account proof (statement, cancelled cheque, or passbook copy)
- Copies of all filed pending GST returns
- Duly filled application form for revocation (Form GST REG-21), with supporting documents uploaded online
- Legal Compliance: Without valid registration, issuing GST invoices or collecting GST is unlawful.
- Customer Confidence: Lack of GST-compliant documentation can lead to loss of clients who require valid input tax credit claims.
- Cost Implications: Ineligibility to claim ITC results in higher operational costs and reduced market competitiveness.
- Penalties and Risks: Collecting GST without registration attracts severe penalties and legal sanctions.
- Reputational Impact: An inactive GST registration can undermine your credibility and business relationships.
Revocation mitigates these risks, ensuring your business remains compliant and competitive.
Effective from October 1, 2023, taxpayers have a 90-day window from the date of the cancellation order to apply for revocation—extended from the earlier 30-day limit—allowing more time for preparation and compliance.
- Consultation: Evaluate your eligibility and explain the revocation process
- Document Assistance: Help collate and verify all necessary paperwork
- Application Preparation: Accurately complete your revocation request to minimize rejections
- Online Filing: Submit the application on your behalf via the GST portal
- Status Tracking: Monitor progress and provide timely updates
- Finalization: Notify you upon receipt of the revocation order and deliver relevant documentation
Let NR Filing assist you in reinstating your GST registration efficiently, so you can continue your business operations without interruption or compliance concerns.
