How to activate the Cancelled GST Registration Number?

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How to activate the Cancelled GST Registration
Number?
Now, it is easy for individuals to activate a
canceled GST registration number by following a
simple process. You must follow the prescribed
time and other criteria to activate the GST
registration number again. One must visit the GST
portal to restore his/her GST registration
number. GST REG-21 must be filled to apply for
reversal of cancellation of GST registration
number. In this blog, we will discuss everything
about the process of activating the GST
registration number and the time extension for
the revocation process, and other
things. Filling out GST REG-21 form If your
registration is canceled by a tax officer, you
can apply for a reversal of this cancellation of
GST registration by filling out the GST REG-21
form. You must apply for cancellation of GST
registration within 30 days of getting the notice.
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• If a tax officer rejects your registration due to
  non-filing of income tax returns, you must first
  file pending returns with penalty and interest.
  The application will be reversed only after
  filing pending income tax returns.
• Easy steps to file GSYT REG-21 are listed as
  under
• The first step is to visit the GST portal and go
  to Services. Then you have to click on the
  Registration and Application for revocation of
  GST registration
• cancellation options.
• Now, you have to write and give a valid reason
  and information for the reversal of GST
  registration cancellation. While applying for
  reversal, you have to also provide many
  supporting documents such as ID proofs and
  address proofs.
• You have to update all the details and click on
  the checkbox for verification. Finally, you have
  to choose the authorized signatory and place.
• The third step is to apply GST REG-21 with EVC.
  Now, you will get a message that your
  application is submitted.
• How much time do you get to apply for revocation?
• CBIC recently issued a CGST circular on 6th
  September 2021 regarding the extension of the
  time limit for application for revocation of
  cancellation of GST
• registration. According to CBIC, the time limit
  for the application of revoking the
• cancellation of GST registration is up to 30th
  September 2021 if the due date of such
  application expired between 1st March 2020 and
  31st August 2020.
• Many taxpayers ask this thing to CBIC about the
  applicability of this circular. Relief is
  available for many taxpayers in the status of
  revocation application which is explained in the
  table below

Sr. No Application for revocation of cancellation of GST registration status Expected actions of Taxpayers
1. To be filed by taxpayers File application on or before 30th September 2021
2. Application submitted but pending with tax officer No action will be taken by the taxpayer. The officer will
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process the application by looking at the timelines.
3. Application filed by the taxpayer but rejected by the tax officer. The taxpayer does not file any appeal against the rejection. The taxpayer files a fresh application on or before 30th September 2021.
4. Appeal filed against rejection of revocation application but pending at appellate authority No action is necessary for the taxpayer. The appellate authority must process the appeal after considering timelines.
5. Application rejected by taxpayer and authority decided to take action against the taxpayer during the appeal. The taxpayer must file a new application on or before 30th September 2021.
As per section 30 of the CGST Act issued on 1st
January 2021, a new proviso says that extension
must be allowed in the due date for revocation
application to taxpayers if Joint Commissioner
or the Commissioner approves the revocation.
Clarifications of CBIC are as under
Sr. No Situation Last date for revocation application
1. If the time limit for application of revocation of 30 days is between 1st March and 31st December 2020 30th September 2021
2. A time limit of 30 days is yet to come as on 1st January 2021 or GST Registration Cancellation falls on or after 1st January
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2021
90 days have passed by 31st August 2021 30th September 2021
60 days have passed by 31st August 2021 30th October 2021 (If the commission approved the application after 30th September 2021)
30 days have passed by 31st August 2021 30th October 2021 (If the Joint Commissioner has approved after 30th September 2021) or 29th November 2021 (If the Commissioner approves after 30th October 2021)

• The extension is applicable only in two cases
  such as
• If a composition dealer has not filed income tax
  returns for 3 quarters.
• If a regular taxpayer has not filed returns for
  six periods.
• Notice of cancellation of application of
  revocation
• The tax officer will verify the full revocation
  application by filing the form GST REH-21. If
  the officer is not satisfied with the
  application, he sends a show-cause notice in
  Form GST REG-23 to the taxpayers.
• The tax officer will also mention the reason why
  he rejected the application. Apart from that,
  the taxpayer will also ask the taxpayers why the
  application should not be rejected. He will also
  provide a chance for taxpayers to give reasons
  why GST registration must not be canceled.
• Taxpayers who get a notice in Form REG-23 must
  submit a Form GST REG-24 in 7 working days from
  the due date of the notice issue date.
• If the officer is satisfied with the revocation
  application, he will provide the cause in
  writing. Besides, the tax officer will also order
  the revocation of GST

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• registration through Form GST REG-22 within 30
  days from receiving a reply in form GST REG-21.
• Reply to notice in Form GST REG-23
• If the taxpayer has got a notice in Form GST
  REG-23 from the officer, he must give a reply in
  Form GST REG-24 within 7 working days from the
  date of service of notice.
• The details included in Form REG-24 are listed as
  under
• Date of notice with reference number
• Date of application and reference number
• GSTIN
• Reasons why the taxpayer is asking for revocation
• Documents to attach
• After getting the form and all the details, the
  tax officer will verify and give a reply.
• If the tax officer is satisfied with the form, he
  issues the order for revocation of GST
  registration in Form GST REG-22 within 30 days
  from the date of receiving a reply through form
  GST REG-24.
• If the tax officer is not satisfied with the
  reasons given by the taxpayers, he can reject
  the application through Form GST REG-05.
• If you have any questions about GST registration
  cancellation revocation, choose the
  professionals online. You can find many
  professionals to do GST registration in Delhi.