Suo Moto Cancellation :

Suo Moto Cancellation of GST Registration refers to the cancellation of GST registration initiated by the GST officer without any request from the taxpayer. This action is taken only when there is a valid reason, as specified under Section 29(2) of the CGST/SGST Act, for the officer to initiate the cancellation proceedings.

1. Time limit for Revocation :

Any registered taxable person can apply for the revocation of GST registration cancellation within 30 days from the date they receive the cancellation order. It is important to note that the application for revocation is only applicable when the cancellation is initiated by the GST officer on their own accord (suo moto). Revocation cannot be filed if the taxpayer voluntarily cancels their own GST registration.

2. Application for Revocation :

The registered person must file an application in FORM GST REG-21 for the revocation of GST registration. This can be done either directly by the taxpayer or through a facilitation center notified by the Commissioner.

3. Online Revocation procedure :

Following are the steps which a registered person needs to be followed, who wants to apply for revocation online through the GST Portal:

(A) Access the GST Portal: Visit http://www.gst.gov.in.

(B) Login: Enter your username and password to access your account.

(C) Navigate to Revocation Application: On the GST dashboard, select ‘Services’, then under ‘Services’, choose ‘Registration’, and further select ‘Application for Revocation of Cancelled Registration’.

(D) Fill in Details: Select the option to apply for revocation. Enter the reason for requesting the revocation of the GST registration cancellation. Attach any relevant supporting documents. Verify the details by checking the verification box, then select the authorized signatory’s name and fill in the place field.

(E) Submit the Application: Finally, click on either ‘Submit with DSC’ or ‘Submit with EVC’ to complete the submission process.

4. Processing of Application :

If the proper officer is satisfied that the reason provided for the revocation of GST registration cancellation is valid, they will proceed to revoke the cancellation and reinstate the registration.

The proper officer has a time frame of 30 days from the date of the application to process the revocation. They must pass an order for the revocation of the cancellation of registration in FORM GST REG-22.

5. Rejection of Application :

If the GST officer is not satisfied with the revocation application, they will issue a notice in FORM GST REG-23. Upon receiving the notice, the applicant must submit a suitable reply in FORM GST REG-24 within 7 working days from the date of service. After receiving the reply, the officer is required to pass an appropriate order in FORM GST REG-05 within 30 days from the date of receipt of the applicant's response.

6. Ineligible Applicants :

UIN holders (such as UN bodies, embassies, and other notified persons), GST practitioners, or cases where the registration has been canceled at the request of the taxpayer or the legal heir of the taxpayer, are not eligible to apply for the revocation of the canceled registration.