REVOCATION OF CANCELLED GSTIN

Revocation of GST registration can be initiated if a GST registration certificate has been canceled by GST authorities.

Any registered taxable person can apply for the revocation of the cancellation of GST registration within a period of 30 days from the date of service of the order of cancellation of GST registration.

Hence, revocation cannot be used when GST registration was canceled voluntarily by a taxpayer.

Online Revocation Procedure:

Following are the steps which a registered person needs to be followed, who wants to apply for revocation online through the GST Portal:

• Access the GST Portal at www.gst.gov.in.
• In order to enter into the account, enter the username and appropriate password.
• In the GST Dashboard, select services, under services select registration, and further under registration select application for revocation of canceled registration option.
• Select the option of applying for the revocation of canceled registration. In the select box, enter the reason for the revocation of GST registration cancellation. Further, you need to choose an appropriate file to be attached for any supporting documents and you need to select the verification checkbox and select the name of the authorized signatory and fill up the place filed box.
• The final step would be to select SUBMIT WITH DSC OR SUBMIT WITH EVC box.