Circular Date: 02 June 2022

Key takeaway: 

• A taxpayer whose registration is cancelled by the proper officer can apply for reversal of such cancellation of GST registration by applying in Form GST REG-21.
• This application is required to be filed within 30 days of receiving the notice for the cancellation of GST registration; this was extended till 90 days on certain conditions. Some of the tax payers did not apply for revocation of cancelled GSTIN beyond 90 days, as the result of which the common portal did not allow filing Revocation application. Hence, in such cases, the taxpayers have to approach the appellate authorities or the high courts for the redressal of the issue.
• In order to revoke the cancelled registration after 90 days, as per Order of appellate authority or the High Court, there was no electronic functionality.
• Now a module has been developed and tested in order to revoke cancelled GSTIN beyond 90 days. With the help of the module - Revocation after Appeal / Court Orders, LGSTO’s/SGSTO’s can revoke cancelled GSTINs of the Tax payers who have not applied for Revocation beyond 90 days and preferred the appeal.