GST REG-22 Form – Acceptance of Revocation

The proper officer issues an order in Form GST REG-22 for the revocation of the cancellation of GST registration. When the relevant officer is satisfied with the taxable person’s revocation application, an order in Form GST REG-22 is issued within a period of thirty days from the date of receipt of the application and communicates the same to the applicant. When an order in the GST REG-22 form is granted, the taxable person’s canceled GST registration will be revoked.

The purpose of this blog is to provide a quick overview of the background of GST registration cancellation, as well as the filing of an application for revocation of GST registration and the issue of an order revoking cancellation of GST registration in Form GST REG-22.

The Reason for the Revocation of the GST Registration

In general, the taxable person or the proper officer can cancel the GST registration. The following is a list of the reasons for the cancellation of GST registration at both ends:

Cancellation of GST registration by a taxpayer

1. Modification in the constitution of the business due to change in PAN.
2. The business is discontinued or closed down.
3. GST is no longer payable by a taxable person.
4. After getting voluntary registration, the taxable person failed to start his or her business.
5. Amalgamation, demerger, and merger of a business.
6. The taxpayer does not require GST registration.

Cancellation of GST registration by the Proper Officer

1. For the third time in a row, the composition scheme dealer has failed to submit a return.
2. For six months in a row, a taxable person other than a composition scheme dealer failed to file a return.
3. The CGST Act, 2017, and its rules have been broken by a taxable person.
4. A taxable person has secured GST registration by deliberate misrepresentation, fraud, or concealment of facts.
5. The taxpayer did not start his or her business within six months of registering voluntarily.

Filing a revocation of Canceled GST Registration

When the proper officer has canceled the taxpayer’s GST registration for any of the reasons listed above. A revocation application can be filed by an aggrieved taxable person.

As a result, under rule 23(1) of the CGST Rules, 2017, a taxable person must make an application for revocation of GST registration cancellation in Form GST REG-21 within thirty days of receiving the order canceling the GST registration.

Order for Revoking GST Registration Cancellation in Form GST REG-22.

When the proper officer is satisfied with the revocation application, the appropriate officer can take the action(s) listed here.

1. When the proper authority is satisfied with the revocation application, he or she will write down the reasons.
2. As a result, thirty days from the date of receipt of the revocation application in Form GST REG-21, the relevant authority is required to make an order.
3. Revocation or cancellation of GST registration order must be issued in this case.

When the proper officer is not satisfied with the revocation application, the appropriate officer can take the action(s) listed here.

1. When a proper officer is unsatisfied with a revocation application, he or she will send the applicant a notification in Form GST REG-23 asking why the revocation application should not be refused and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in GST REG-24.
2. The proper officer, if satisfied with the response of the applicant, will issue an order for a reversal of cancellation of GST registration in Form GST REG-22. The applicant’s GST registration is restored when an order in Form GST REG-22 is issued, and all GST law rules and regulations are automatically applied to the application.

Note: The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG05, reject the application for revocation of cancellation of registration and communicate the same to the applicant.