Revocation of GST Registration Cancellation

Posted by Ananya Nair on February 19th, 2020

Revocation of cancellation of GST Registration is possible if filed at the right time. Revocation of GST cancellation means that the decision to cancel the registration has been reversed and the registration is still valid. Form GST REG 21 allows you to apply for the revoking dissolution if such an order has been passed by a Proper Officer. This form must be within thirty days of asking for cancellation.

Three people can initiate the cancellation of registration.

• The GST officer
• The taxpayer
• A legal heir of the taxpayer

GST Registration Cancellation Forms

Here are the forms required for GST cancellation:

Form GST REG 16  - Cancellation by the registered user.

Form GST REG 17   - Issue show cause notice by the tax officer.

Form GST REG 18   - Reply to show cause notice by the taxpayer.

Form GST REG 19   - Order for dissolution.

Form GST REG 20   - To stop cancellation proceedings.

Form GST REG 21   - Application for revoking the GST cancellation.

Form GST REG 22   - Order TO revoke the cancellation.

Effects of GST Cancellation

• The taxpayer not needed to pay GST any more 

• For particular businesses, GST registration is mandatory. If the GST registration is cancelled by the taxpayer but business is still carried on, it will be regarded as an offense under the GST Rules and regulations and heavy penalties will apply for that organisation.