GST
Can a voluntary cancellation be revoked
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Facts
Revocation under Sec 30 is for cancellations made by the officer on his own motion. If you applied for cancellation yourself, REG-21 is not available. You need a fresh registration.
Provisions and law
- Sec 30, CGST Act 2017A person whose registration was cancelled by the officer can apply for revocation
- Rule 23, CGST Rules 2017Revocation in REG-21 within 90 days of service of the cancellation order, extendable by up to 180 days; pending returns and dues first
Analysis
Your option is to apply for a new GSTIN through REG-01. The new registration takes effect from the date of liability if applied within 30 days. Old returns and GSTR-10 on the cancelled GSTIN still need to be complete, as officers check this during new registration.
Conclusion
- Make sure GSTR-10 and all returns on the old GSTIN are filed.
- Apply for fresh registration in REG-01.
- Complete Aadhaar authentication and any biometric step if asked.
- Start invoicing with the new GSTIN.
A Savvy can do this for you
Cancellation of registration REG-16 and revocation REG-21
₹2,499
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