Revocation of cancellation of GST registration with Procedure for revocation of cancellation-With Fourth Amendment-2021 of CGST Rules

Provision of Revocation of cancellation of GST Registration under Rule 23 of the CGST Rules, 2017

Rule 23 of the CGST Rules:- Sub Rule 1: – A registered person, whose GST Registration is cancelled by the proper officer of GST on his own motion, may submit an application for revocation of cancellation of GST Registration,

• in FORM GST REG-21, to such proper officer, within a period of 30 (thirty) days from the date of the service of the order of cancellation of GST Registration
• within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner of GST, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30,] (Inserted vide Notf no. 15/2021-CT dt. 18.05.2021) at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
  

  Revocation of the Registration Cancellation Order (Inserted vide Notf no. 15/2021-CT dt. 18.05.2021)

  (v) in FORM GST REG-21, under the sub-heading “Instructions for submission of application for revocation of cancellation of registration”, in the first bullet point “after the words “date of service of the order of cancellation of registration”, the words and figures “or within such time period as extended by the Additional Commissioner or the Joint Commissioner or Commissioner, as the case may be, in exercise of the powers provided under proviso to sub-section (1) of section 30 of the CGST Act, 2017,” shall be inserted;

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 Provided that no application for revocation shall be filed, if the GST Registration has been cancelled for the failure of the GST Registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said GST Returns:

[Provided further that all GST returns due for the period from the date of the order of GST Registration cancellation till the date of the order of revocation of cancellation of GST Registration shall be furnished by the said person within a period of 30 (thirty) days from the date of order of revocation of cancellation of GST Registration:

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Provided also that where the GST Registration has been cancelled with retrospective effect, the GST Registered person shall furnish all returns relating to period from the effective date of cancellation of GST Registration till the date of order of revocation of cancellation of GST Registration within a period of (thirty) 30 days from the date of order of revocation of cancellation of GST Registration (Inserted vide Notf no. 20/2019 – CT dt. 23.04.2019)

Sub Rule (2) (a)

Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of GST Registration, he shall revoke the cancellation of GST Registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.

(b) The proper officer of GST may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, if the proper officer of GST reject the application for revocation of cancellation of GST Registration and communicate the same to the applicant.

Sub Rule 3

The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG–23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORMGSTREG-24.

Sub Rule 4

Upon receipt of the information or clarification in FORM GST REG-24 for (Revocation of cancellation of registration), the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of (thirty) 30 days from the date of the receipt of such information or clarification from the applicant.