Revocation of cancellation of GST registration
The process of revocation of cancellation of GST registration is governed by the GST law, and it requires the taxpayer to file an application in FORM GST REG-21 within 30 days from the date of cancellation of GST registration. The taxpayer needs to provide the reasons for non-compliance and submit all the required documents along with the application. The documents required for revocation of cancellation of GST registration may vary depending upon the reason for cancellation. For instance, if the GST registration was cancelled due to non-filing of returns, the taxpayer needs to submit all the pending returns along with the application for revocation of cancellation of GST registration.
Once the application for revocation of cancellation of GST registration is filed, the GST officer will verify the documents and reasons provided by the taxpayer. If the officer is satisfied with the reasons and documents, he may issue an order for revocation of cancellation of GST registration. However, if the officer is not satisfied, he may reject the application and the cancellation of GST registration will be confirmed.
It is important to note that the taxpayer cannot apply for revocation of cancellation of GST registration if the GST registration is cancelled by the government on its own. In such cases, the taxpayer needs to apply for fresh registration under GST.
In conclusion, the revocation of cancellation of GST registration is a legal process that allows the taxpayer to restore their GST registration number. The taxpayer needs to provide valid reasons and submit all the required documents to the GST officer for revocation of cancellation of GST registration. It is advisable to comply with all the GST regulations to avoid cancellation of GST registration and the need for revocation of cancellation of GST registration.
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