How to Reactivate a Cancelled GST Registration

GST Registration

How to Reactivate a Cancelled GST Registration

Did the officer cancel your GST registration? Do you want to revoke the GST cancellation? Fortunately, the GST act has comprehensive provisions for this purpose.

Through this article, we will tell you how to activate a cancelled GST registration. In other words, we are going to tell you how to revoke a GST Cancellation order.

Things you should know about GST registration cancellation

If a registered taxpayer has cancelled his/her GST registration, he/she has exactly 30 days from the issue of GST cancellation order to cancel the cancellation. It’s a mouthful. Isn’t it? So let us put it this way: you have exactly 30 days to apply for GST reactivation from the date of its cancellation.

Other thing that you should be aware of is this: Not all cancelled GST registration can be reactivated. A cancelled GST registration can only be reactivated if it was cancelled by a proper officer of his/her own accord. If you have cancelled your own GST registration, there is no way to reactivate it. 

Process of reactivating cancelled GST registration

There are two stages of activating a cancelled GST registration:

Stage 1: File the application to revoke GST Cancellation

  1. Go to the GST portal
  2. Once there, log in using your user credentials: username and password.
  3. Once you log in, you will see the GST dashboard. Here, select the services. From the resulting dropdown menu, select registration. It will open another dropdown menu. Select application for revocation of cancelled registration.
  4. Select “Apply for revocation of cancelled registration”.
  5. Enter the reason why you want the GST registration cancellation revoked.
  6. Choose the supporting documents you need to attach with the application. Also, select the name of the authorized signatory.
  7. Choose to submit the application either with Digital Signature Certificate or with the EVC Box.

Stage 2: Application Processing Stage

  1. Upon receiving the application, the GST officer has to decide whether he/she is satisfied with your reasoning to reactivate the cancelled GST registration.
  2. If the GST Officer is satisfied, he/she will reactivate your GST registration within the next 30 days.
  3. Upon reactivation, you will receive a notification in the Form GST REG-22.

In case the application is rejected

If the GST Officer does not find your reason satisfactory, he/she will notify you with rejection in the FORM GST REG-23. Upon being notified, you’ll 7 days to reply suitably with using FORM GST REG-24. Within 30 days of receiving your reply, the GST officer will pass a suitable notification in the FORM GST REG-05.

Conclusion

If a designated officer has cancelled your GST registration, you can revoke it. For fully reactivating the cancelled GST registration, you need to provide a good reason for it. If you don’t, there is going to be an exchange of several replies and notifications between you and the GST officer.

Now you can easily reactivate your cancelled GST Registration.
Just contact our experts.

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