Module Developed for Revocation of Cancelled GSTIN Beyond 90 Days

Goods and Services Tax (GST) is the backbone of the Indian economy. It has replaced all the indirect taxes that were levied by the central and state governments. GST has been implemented to simplify the tax structure and make it easier for businesses to comply with the tax laws.

However, there are times when businesses may face issues with their GST registration. One such issue is the cancellation of GSTIN. In case a business is unable to comply with the GST norms or has not filed returns for a long time, the government can cancel its GSTIN. The cancellation of GSTIN can be initiated either by the government or by the taxpayer.

Earlier, businesses had only 30 days to apply for revocation of their cancelled GSTIN. However, the GST Council has recently introduced a new module to provide relief to taxpayers who have missed the deadline for revocation of their GSTIN. Let's discuss this module in detail.

What is the Module for Revocation of Cancelled GSTIN Beyond 90 Days?

The Module for Revocation of Cancelled GSTIN Beyond 90 Days is a new facility introduced by the GST Council. This facility allows taxpayers to apply for revocation of their cancelled GSTIN beyond the stipulated 30 days period. With the help of this module, taxpayers can now apply for revocation of their cancelled GSTIN even if it has been more than 90 days since the cancellation of their GSTIN.

Features of the Module for Revocation of Cancelled GSTIN Beyond 90 Days

Let's take a look at some of the features of this module:

The module can be accessed through the GST portal.
It is a completely online facility, which means taxpayers can apply for revocation of their cancelled GSTIN from the comfort of their homes or offices.
The module is available 24x7, which means taxpayers can apply for revocation at any time.
It is a user-friendly module that is easy to navigate.

Benefits of the Module for Revocation of Cancelled GSTIN Beyond 90 Days

The benefits of this module are numerous. Here are a few:

Taxpayers who have missed the deadline for revocation of their cancelled GSTIN can now apply for revocation even if it has been more than 90 days since the cancellation.
The module is a completely online facility, which means taxpayers can apply for revocation from the comfort of their homes or offices.
The module is available 24x7, which means taxpayers can apply for revocation at any time.
The module is user-friendly and easy to navigate.

How to Use the Module for Revocation of Cancelled GSTIN Beyond 90 Days?

The process to use this module is fairly simple. Here are the steps:

Visit the GST portal and log in using your credentials.
Click on the 'Services' tab and select 'User Services' from the drop-down menu.
Select the 'Application for Revocation of Cancelled Registration' option.
Fill in the required details such as your GSTIN, name, and address.
Upload the required documents such as the GST registration certificate and the PAN card.
Submit the application.

Once you submit the application, it will be reviewed by the concerned authorities. If the application is found to be in order, the cancellation of GSTIN will be revoked, and the business can continue its operations smoothly.

Conclusion

The Module for Revocation of Cancelled GSTIN Beyond 90 Days is a welcome relief for taxpayers who have missed the deadline for revocation of their cancelled GSTIN. The module is user-friendly, online, and available 24x7, which means taxpayers can apply for revocation at any time. To use this module, taxpayers need to follow a simple process, and if the application is found to be in order, the cancellation of GSTIN will be revoked, and the business can continue its operations smoothly.