{"id":671,"date":"2022-04-04T08:22:40","date_gmt":"2022-04-04T08:22:40","guid":{"rendered":"https:\/\/www.gstrobo.com\/kc\/manuals\/?p=671"},"modified":"2022-04-04T08:23:00","modified_gmt":"2022-04-04T08:23:00","slug":"gst-reg-21-form-revocation-application","status":"publish","type":"post","link":"https:\/\/www.gstrobo.com\/kc\/manuals\/gst-reg-21-form-revocation-application\/","title":{"rendered":"GST REG-21 Form – Revocation Application"},"content":{"rendered":"\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Provisions Related to Revocation Applicability<\/h2>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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<\/a>. 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.<\/p>\n\n\n\n

Steps to File GST REG-21 Form Revocation Application<\/h2>\n\n\n\n

To file a revocation application in Form GST REG-21, the taxable person must complete the steps below:<\/p>\n\n\n\n

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

Acceptance or Rejection of GST REG-21 Revocation Application<\/h2>\n\n\n\n

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-<\/p>\n\n\n\n

Steps to follow if the competed authority is satisfied with the taxable person’s revocation application in Form GST REG-21<\/strong><\/p>\n\n\n\n

  1. The cancellation of registration will be revoked by the proper officer.<\/li>
  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. <\/li>
  3. Inform the taxable person of the order using Form GST REG-22.<\/li><\/ol>\n\n\n\n

    Steps to take if the competent authority is not satisfied with the taxed person’s revocation application in Form GST REG-21<\/strong><\/p>\n\n\n\n

    1. A notice in Form GST REG-23 will be issued by the proper officer.<\/li>
    2. The taxable person must respond in Form GST REG-24 within seven working days of receiving the above notice.<\/li>
    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.<\/li>
    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.<\/li><\/ol>\n","protected":false},"excerpt":{"rendered":"

      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 … <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[105,107],"class_list":["post-671","post","type-post","status-publish","format-standard","hentry","category-gst","tag-gst-reg-21","tag-revocation-application"],"_links":{"self":[{"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/posts\/671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/comments?post=671"}],"version-history":[{"count":1,"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/posts\/671\/revisions"}],"predecessor-version":[{"id":672,"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/posts\/671\/revisions\/672"}],"wp:attachment":[{"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/media?parent=671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/categories?post=671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/tags?post=671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}