Revocation of Cancellation of GST License

The Goods and Services Tax (GST) licence or registration is a crucial requirement for businesses operating in India. If a GST registration is cancelled due to non-compliance or any other reasons, the business cannot continue to operate until the registration is reinstated. The revocation of cancellation of a GST licence refers to the process of restoring the cancelled registration of a business entity.

A GST registration can be cancelled by the GST officer if the taxpayer fails to file returns or pay taxes for a continuous period of six months or if the taxpayer surrenders the registration voluntarily. In case the GST registration has been cancelled, the business entity can apply for revocation of cancellation within 30 days from the date of cancellation.

To apply for revocation of cancellation of GST registration, the taxpayer needs to file an application in Form GST REG-21 on the GST portal. The taxpayer needs to provide a valid reason for the delay in filing returns or making payments and submit any required documents or proofs to support their case.

After receiving the application for revocation of cancellation of GST registration, the GST officer will verify the information provided by the taxpayer and may conduct a physical verification, if required. If the GST officer is satisfied that the taxpayer has complied with all the necessary requirements, the officer will revoke the cancellation of the GST registration, and the business can resume operations.

It is essential for businesses to ensure timely compliance with GST regulations to avoid cancellation of GST registration, which can lead to significant disruptions in business operations. If the registration has been cancelled, the business should apply for revocation of cancellation at the earliest to avoid any further penalties or legal consequences.