GST REG-21 Form – Revocation Application

Revocation, in simple terms, means reversal. Revocation application in Form GST REG-21 refers to reversing the cancellation of a GST registration under the Goods and Services Tax (GST). Only the taxable person whose GST registration has been canceled by the proper officer can apply in Form GST REG-21 to have it revoked.

The following manual briefly discusses the applicability of revocation provisions, the steps for filing a revocation application, and whether the revocation application is accepted or not.

Provisions Related to Revocation Applicability

Section 30 of the CGST Act of 2017 allows a taxable person whose registration has been canceled by the proper authorities to seek revocation of the cancellation. As a result, the revocation application in Form GST REG-21 is only applicable when the proper officer cancels the GST registration.

The taxable person who is aggrieved by the proper officer’s registration cancellation proceedings should file a revocation application in Form GST REG-21, as per section 30 and rule 23 of the Central Goods and Services Tax Rules, 2017. This application, in Form GST REG-21, must be made within thirty days after the date of receipt of the cancellation order.

It is vital to remember that if the GST registration is revoked by the proper officer due to the failure to file the required GST returns. Then can the revocation application in Form GST REG-21 be filed, only after the pending returns have been filed and the pending tax, interest, late fee, or penalty, if any, has been paid.

Steps to File GST REG-21 Form Revocation Application

To file a revocation application in Form GST REG-21, the taxable person must complete the steps below:

STEP 1: Go to https://www.gst.gov.in/ and click the ‘Login’ button.
STEP 2: Fill in the required login information, such as the Username, Password, and Captcha.
STEP 3: Select log in from the drop-down menu.
STEP 4: Go to Services > Registration > Application for Cancellation of Registration Cancellation
STEP 5: Fill in the required information and the reason for the cancellation revocation. If you have any documents, please upload them.
STEP 6: Submit a revocation request using Form GST REG-21 Form.

Acceptance or Rejection of GST REG-21 Revocation Application

The proper officer’s satisfaction or dissatisfaction with the application so filed determines whether the revocation application is accepted or not. The processes involved in both situations are outlined below-

Steps to follow if the competed authority is satisfied with the taxable person’s revocation application in Form GST REG-21

1. The cancellation of registration will be revoked by the proper officer.
2. As a result, the proper authority will issue an order in Form GST REG-22 reversing the GST registration cancellation. Notably, such an order must be issued within thirty days of the date on which the revocation application in Form GST REG-21 is received.
3. Inform the taxable person of the order using Form GST REG-22.

Steps to take if the competent authority is not satisfied with the taxed person’s revocation application in Form GST REG-21

1. A notice in Form GST REG-23 will be issued by the proper officer.
2. The taxable person must respond in Form GST REG-24 within seven working days of receiving the above notice.
3. If the relevant authority is pleased with the taxable person’s response in Form GST REG-24, he or she will issue an order revoking GST registration cancellation in GST REG-22 form.
4. However, if the proper officer is not satisfied with the taxable person’s response, the revocation application will be denied and the GST registration cancellation order will be issued in GST REG-05 form.