GST
REG-23 notice after applying for revocation
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Facts
Under Rule 23, if the officer is not satisfied with the REG-21 application, he issues REG-23. You reply in REG-24 within 7 working days. The officer then passes REG-22 (revoked) or rejects in REG-05.
Provisions and law
- 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
- Sec 30, CGST Act 2017A person whose registration was cancelled by the officer can apply for revocation
Analysis
REG-23 usually points to something missing: a return still unfiled, unpaid late fee, or a weak reason. Fix the gap and reply with documents. If the cancellation ground was non-existence at the address, add fresh rent agreement, electricity bill and photos of the board with GSTIN.
Conclusion
- Read what the officer has asked for.
- Clear every pending return and dues.
- Reply in REG-24 with documents within 7 working days.
- Watch for REG-22 or REG-05 on the dashboard.
A Savvy can do this for you
Cancellation of registration REG-16 and revocation REG-21
₹2,499
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