5 Key Points about Revocation of Cancelled GST Registration
Point No 1 :-
Following persons cannot apply for revocation of cancelled registration.
- UIN Holders (i.e. UN Bodies, Embassies and Other Notified Persons),
- GST Practitioner or
- in case the registration is cancelled on the request of the taxpayer or legal heir of the taxpayer,
Point No 2 :-
Revocation of cancelled registration has to be filed within 30 days from issuance of the Cancellation Order on the GST Portal,
Point No 3 :-
On the approval of the Application for Revocation of Cancelled Registration, the taxpayer’s GSTIN Status will be changed to from Inactive to Active status with effect from the effective date of cancellation.
Point No 4 :-
The application for revocation of cancellation of registration can not be rejected unless the applicant has been given an opportunity of being heard.
Point No 5 :-
The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under CGST Act.
Refer detailed Video on How to revoke cancelled GST registration “
In this Video you will get answer of following Questions :-
When can person apply for revocation of cancelled GST Registration ?
Where can I apply for revocation of cancelled registration?
How to apply for revocation of cancelled GST Registration ?
What happens when application for revocation of cancelled registration is approved /Rejected by the Tax Official?