File Revocation application for cancellation of GST Registration.

The Department has extended the time limit for Filing of GST revocation application for specific taxpayers.

Specific taxpayers mean those taxpayers for whom the cancellation order were passed up to March 31st,2019. In this article, we explain the revocation of cancellation of GST Registration.

GST Revocation application for cancellation of GST Registration

· The Department had declared that once a GST Registration is cancelled the taxpayer will not allowed to obtain new registration without filing of GST revocation application.

· This time Department was cancelled many gst registration U/S 29(2) of CGST Act 2017 for Non-filing of form GSTR-3B and GSTR-4 .As those taxpayer who was not apply for the revocation application within 30 days of the order of cancellation, ROD has been issued to them in filing an application of revocation with in 22nd july 2019. This provision is application to only those taxpayer whose registration have been cancelled on or before 31st Day of march 2019.

· The application for revocation cannot be filed without filing of Due GST tax Returns.

Why Gst Registration Canceled by the Department ?

· If The taxpayer has violation the provision of Gst Act.

· If The taxpayer has failed to furnish Tax returns .

· If the taxpayer has not started business within 6 month from the date of GST Registration.