The Process Of Activation Of Cancelled GST Registration
The GST Act is extremely inclusive and shields numerous circumstances a taxpayer may experience with endowment and processes. In this blog, we get to know the process for “How to activate cancelled GST registration” orders along with the appropriate methods. The endowment for revocation is confined beneath law 23 of the GST Rulebooks, 2017.
Maximum Time Period for Activation
Any enumerated taxable individual can apply for activation of cancelled GST registration within a time span of thirty days from the date of service of the directive of cancellation of GST registration. It must be distinguished that the submission for revocation can be completed only during the situations when the registration has been cancelled by the appropriate officer on his own gesture. Hereafter, revocation cannot be utilized when GST registration was cancelled willingly by a taxpayer.
Claim For Activation
Claim GST form necessary to be submitted by the registered individual, for activation of GST registration, moreover straightforwardly or through an expedition centre advised by the Officer.
The Process Of Online Submission
Subsequent are the stages which a registered individual required to be trailed, who need to apply for annulment online through the GST Doorway:
- Visit official GST website and then asses GST portal
- In instruction to arrive into your account, enter the user id and suitable password
- In the GST Control panel, choose services, under services click registration, and again under registration click on the application for activation of cancelled registration preference
- Click on the option of applying for activation of cancelled GST registration. In the tick mark box, enter the motive for the activation of GST registration cancellation. Further, you need to choose an appropriate file to be attached for any subsidiary documents and you need to select verification coulomb and select the name of the authorized signatory and fill up the place filed box
- The last stage would be to choose the option which says submitted by inserting your DSC.
Processing Of Application
If the appropriate officer is satisfied with the objective given by the taxpayer for annulment of cancellation of registration, then, the officer shall rescind the cancellation of registration.
The time span of revocation, by the appropriate officer, is thirty days from the date of application. The appropriate officer is needed to sanction an instruction rescinding the cancellation of registration in GST Form
Refutation of Application
If a GST Commissioner is not gratified with the revocation application, the authorized person would generate a notification in the submission of GST. On reception of the notification, the claimant needs to provide an appropriate answer in GST Form within the time span of seven working days from the date of issuance of the notice. The concerned officer needs to pass a suitable order on From of GST REG-05 within a month or thirty days of the reply from the applicant.
Unentitled Claimants
UIN Holders, GST Specialists, or in a situation the registration is cancelled on the appeal of the taxpayer or lawful inheritor of the taxpayer, cannot reactivate the GST once registration is cancelled.
