A cancelled GST registration means the business cannot issue tax invoices, claim ITC, or file returns. The revocation process — filing REG-21 within 30 days — is the remedy. But the application requires pending returns to be filed, outstanding tax to be paid, and documentation to be submitted. A CA firm handles the process end-to-end.
This article explains the revocation process.
Grounds for Cancellation
- Non-filing of returns for a continuous period.
- Non-payment of tax.
- Contravention of the Act.
- Fraud or suppression of facts.
The Revocation Process
- Step 1: Obtain the cancellation order (REG-19).
- Step 2: File all pending returns.
- Step 3: Pay all outstanding tax, interest, and late fees.
- Step 4: File Form GST REG-21 within 30 days (extendable to 90 days).
- Step 5: Provide supporting documentation.
- Step 6: Obtain revocation order in Form GST REG-22.
What a CA Firm Does
- Reviews the cancellation order and identifies the grounds.
- Files all pending returns.
- Computes and pays outstanding liabilities.
- Prepares and files REG-21.
- Follows up for REG-22.
Timeline
The proper officer must pass the REG-22 order within 30 days of receiving the application.
Conclusion
A cancelled registration is not the end — it is a compliance problem that can be resolved through the revocation process. A CA firm ensures that the application is complete, the liabilities are settled, and the GSTIN is restored.
At Anuj Desai & Associates, we handle GST registration revocation applications end-to-end. Our team files pending returns, pays outstanding dues, and secures the REG-22 order.
For a confidential consultation, contact us at office@anujdesaiassociates.com or call 9619456656. Visit our website at https://anujdesaiassociates.com or connect with our founder on LinkedIn at linkedin.com/in/ca-anuj-desai-122547230.