Cancellation of GST Registration by Officer

Suo Moto Cancellation of GST Registration

Reasons for Suo Moto Cancellation:

• Non-filing of GST returns for six consecutive months or more.

What Happens After Cancellation?

Once your GST registration is cancelled by the authorities, here’s what to expect:

1. Notification of Cancellation: An SMS and email notification will be sent to the Primary Authorized Signatory. An Order for Cancellation of Registration will be issued and made available on the taxpayer’s GST dashboard for viewing, printing, or downloading.

2. Change in GST Status: The status of the GSTIN/UIN/GSTP ID will change to “Inactive.” The cancellation details will be communicated to other tax authorities.

3. Restricted Access Post-Cancellation: Filing returns or uploading invoices for periods after the cancellation date will be restricted.

4. Amendments After Cancellation: Registration details cannot be amended. However, email addresses and mobile numbers can be updated until outstanding dues or refunds are settled.

5. Revocation Option: Taxpayers may apply for revocation of the cancelled registration if eligible.

How to Apply for Revocation of Suo Moto Cancellation:

1. Eligibility: Revocation can be applied within 30 days from the date of the cancellation order, provided the cancellation was initiated by the tax officer.

2. Application Process: Submit FORM and Attach relevant supporting documents and provide valid reasons for revocation.

3. Officer’s Response: If satisfied, the tax officer will issue an order to revoke the cancellation. If not satisfied, a notice will be issued, requiring a reply within 7 working days.

4. Ineligibility for Revocation: Holders of UINs, GSTPs, or taxpayers who voluntarily opted for cancellation are not eligible for revocation.

Steps to Reactivate Cancelled GST Registration:

1. Log in to the GST portal with valid credentials.

2. Navigate to Services > Registration > Application for Revocation of Cancelled Registration.

3. Provide reasons for revocation and attach necessary documents.

4. Select the authorized signatory and submit the application.

5. The GST officer will process the request within 30 days.

6. Upon approval,your registration will be reactivated.