When a GST registration is cancelled by the tax authorities, the registered person is required to file an application for revocation of cancellation of GST registration in the prescribed format within 30 days of the date of service of the cancellation order.
Revocation of cancellation of GST registration means that the GST registration, which was earlier cancelled by the tax authorities, is reinstated by the authorities upon the filing of an application for revocation of cancellation of GST registration by the registered person. The revocation of cancellation of GST registration is a process that allows a person to continue their business activities under the GST regime.
Here are the steps involved in the revocation of cancellation of GST registration:
1. File an application for revocation of cancellation of GST registration: The registered person is required to file an application for revocation of cancellation of GST registration in the prescribed format within 30 days of the date of service of the cancellation order.
2. Submit required documents: The registered person is required to submit all the required documents along with the application for revocation of cancellation of GST registration, including a copy of the order of cancellation of GST registration, copy of all GST returns filed till the date of cancellation of registration, and any other documents as may be required by the tax authorities.
3. Tax authorities to pass an order on the application: The tax authorities are required to pass an order on the application for revocation of cancellation of GST registration within 30 days of the date of receipt of the application.
4. Reinstatement of GST registration: If the tax authorities are satisfied with the application and the documents submitted, they may reinstate the GST registration of the registered person.
It is important to note that if the application for revocation of cancellation of GST registration is not filed within the prescribed time period, the registered person will be required to apply for a fresh GST registration in order to conduct business activities under the GST regime.
As per the GST law, the tax authorities are required to pass an order on the application for revocation of cancellation of GST registration within 30 days of the date of receipt of the application. If the tax authorities fail to pass an order within the prescribed time period, the application for revocation of cancellation of GST registration will be deemed to have been approved, and the GST registration will be reinstated.
It is important to note that the 30-day time limit for the tax authorities to pass an order on the application for revocation of cancellation of GST registration is applicable only if the registered person has submitted all the required documents and information along with the application. If the tax authorities require any additional information or documents, they may issue a notice to the registered person within 15 days of the receipt of the application, and the 30-day time limit for passing the order will start from the date of receipt of the complete information or documents from the registered person.
Q: Can a person apply for revocation of cancellation of GST registration after 30 days?
A: No, the application for revocation of cancellation of GST registration can only be filed within 30 days of the date of service of the cancellation order. If the application is not filed within this period, the person will be required to apply for a fresh GST registration.
Q: What is the time limit for the tax authorities to pass an order on the application for revocation of cancellation of GST registration?
A: The tax authorities are required to pass an order on the application for revocation of cancellation of GST registration within 30 days of the date of receipt of the application.
Q: What are the reasons for cancellation of GST registration?
A: The tax authorities may cancel the GST registration of a person for various reasons, including non-filing of returns, non-compliance with GST regulations, failure to conduct business activities for a specified period, etc.
Q: What documents are required to be submitted along with the application for revocation of cancellation of GST registration?
A: The documents required to be submitted along with the application for revocation of cancellation of GST registration include a copy of the order of cancellation of GST registration, copy of all GST returns filed till the date of cancellation of registration, and any other documents as may be required by the tax authorities.
Q: Can a person continue to conduct business activities after the cancellation of GST registration?
A: No, a person cannot continue to conduct business activities after the cancellation of GST registration. The person will be required to apply for revocation of cancellation of GST registration or apply for fresh GST registration in order to conduct business activities.
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