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FAQ: Frequently Asked Questions about GST Revocation in India

1. What is GST revocation?

GST revocation refers to the process of canceling or withdrawing the Goods and Services Tax (GST) registration of a taxpayer in India. It happens when a taxpayer either requests for the revocation voluntarily or when the tax authorities find non-compliance or irregularities in the taxpayer's activities.

2. When can a taxpayer apply for GST revocation?

A taxpayer can apply for GST revocation if they decide to stop conducting business activities or if they qualify for any of the specified conditions outlined by the tax authorities.

3. What are the conditions for GST revocation?

The conditions for GST revocation include the following:
 – The taxpayer has not conducted any business activity since the GST registration.
 – The taxpayer has transferred, disposed of, or ceased the business operations fully.
 – The taxpayer has merged with another entity and their registration is not required anymore.
 – The taxable person has died, and the business is continued by his legal heirs.

4. How can a taxpayer apply for GST revocation?

To apply for GST revocation, the taxpayer needs to visit the official GST portal and log in with their credentials. After logging in, they should navigate to the "Services" > "Registration" > "Application for Revocation of Cancellation" section. Here, the taxpayer will be required to fill in the necessary details and reasons for the revocation, and submit the application.

5. What documents are required for GST revocation?

The required documents for GST revocation include:
 – Copy of the application for revocation in Form GST REG 21.
 – Copy of the order or cancellation of GST registration (if applicable).
 – Any supporting documents requested by the tax authorities to establish the validity of the request.

6. How long does the GST revocation process take?

The GST revocation process usually takes around 15 to 20 working days from the date of submission of the application. However, the time frame may vary depending on the complexity of the case and the workload of the tax authorities.

7. What happens after GST revocation is granted?

Once the GST revocation is approved, the taxpayer's registration status will change from cancelled to active. The taxpayer will be able to resume their business activities and fulfill their GST obligations as before.

8. Is there any fee involved in the GST revocation process?

No, there is no fee involved for applying for GST revocation.

9. What are the consequences of non-compliance with GST revocation?

If a taxpayer fails to comply with the revocation process or continues to operate without following the necessary actions, they may be liable for penalties and other legal consequences under the GST laws in India.

10. Can the decision for GST revocation be appealed?

Yes, if the tax authorities reject the application for GST revocation, the taxpayer has the option to appeal the decision within 30 days. The appeal should be filed with the Appellate Authority for Advance Ruling (AAAR) or the Appellate Tribunal, depending on the case.

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