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The Goods and Service Tax Act 2017 is a complete act that covers procedures and provisions for each taxpayer’s scenario. Revocation of cancellation of registration is viable if the GST Authorities cancel the GST registration for numerous motives.
The GST officers or government can cancel the GST registration certificates of any taxpayer for motives as cited withinside the Act through suo moto proceedings. However, the aggrieved taxpayer additionally has the proper to document an appeal for revocation of cancellation in GST at the GST portal or through the offline procedure. This provision is cited in Rule 23 of GST Rules 2017.
The time Restricts for revocation of GST registration:
The registered taxpayer under the GST can document software for revocation of canceled registration within 30 days from the day the order of cancellation for the registration turned into served. The taxpayer can document the appeal simplest while the right GST authority initiates the cancellation. It can't be finished withinside the scenario of voluntary cancellation with the aid of using the taxpayer.
Application for revocation of GST registration:
Application for revocation of GST registration under theGST practitioner course may be filed simplest with the aid of using registered taxpayers. This software needs to be filed in Form GST REG – 21 bureaucracy both at the GST portal or through offline mode. The taxpayers themselves can do the identical or can observe a GST practitioner or facilitation center.
- Revocation of Cancellation of Registration Sec 29 (2)
- Cancellation of Registration by Proper Officer Sec 30
- Revocation of Cancellation of Registration (Within 30 Days) Sec 107
- Appeals to Appellate Authority (within 3 months + 1 month) Sec 169
- Service of Notice (Mail or on Common Portal) ROD 01/2020
- Large no. of Registration Cancelled, where cancellation order was passed up to 12th June 2020, the later of the following dates shall be considered: a) Date of service of the said cancellation order
b) 31st day of August 2020
GST : Revocation of Cancellation of Registration under GST with CA Praveen Sharma
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CA. Praveen Sharma is a qualified Chartered Accountant with rich experience in Industry Taxation, Budgetary and MIS. He is well versed with Industrial Laws and has over the years acquired proficiency in Indirect Tax Laws and in the Implementation of an effective accounting and control procedure.
He is a recognized faculty of The Institute of Chartered Accountants of India for Indirect Taxes. He addressed Certificate and Advance Courses of ICAI and Other Institutes on GST, besides addressing Study Circles and other forms of trade and professionals.
He has provided GST training to Officers of 32 States and Union Territories and to CBIC Officers.
He is the Master Trainer at GSTN and organized a residential program, for about three weeks, for the training of CBEC and VAT Officers of various states at the Chennai Campus of Infosys.