GST

Appeal against cancellation of GST registration

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If your registration was cancelled by the officer, you can apply for revocation in REG-21 within the allowed time, or appeal the cancellation order in APL-01 within three months. Revocation is quicker where the cause, such as pending returns, can be fixed.

Provisions

Sec 107(1), CGST Act 2017; Sec 30, CGST Act 2017; Sec 29(2), CGST Act 2017

Analysis

Example: registration cancelled for six months of non-filing. File all pending returns with late fee and interest, then apply in REG-21. If the officer cancelled for a wrong reason, such as non-existence when you were operating, appeal in APL-01 with photos, rent agreement and bills. If revocation is rejected, that order can also be appealed.

Close

  1. Read the reason for cancellation in REG-19
  2. If curable, file pending returns and apply for revocation
  3. If the reason is wrong, prepare an appeal with evidence
  4. File within the time limit

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