GST Revocation Assistance & Advisory from Delfyle
Cancelled GST registration? Don't worry. Our experts at Delfyle provide complete guidance to assess your eligibility, prepare documentation, file the revocation application, and ensure smooth reinstatement of your GST registration.
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GST Revocation - Restore Your GST Registration with Delfyle
What is GST Revocation?
GST revocation refers to the process of reinstating a cancelled GST registration. Whether the cancellation was voluntary or enforced by tax authorities, revocation allows businesses to resume GST-compliant operations, issue invoices, collect GST, and claim Input Tax Credit (ITC).
At Delfyle, we simplify the process, providing expert guidance to ensure smooth restoration of your GST registration while meeting all regulatory requirements.
Rule 23 - Revocation of Cancellation
Rule 23 of the Central Goods and Services Tax Rules, 2017, outlines the procedure and conditions for revoking a cancelled GST registration. Filing an application under this rule enables businesses to regain GST registration and resume operations.
Why Does GST Cancellation Occur?
GST registration may be cancelled voluntarily by the taxpayer or enforced by authorities due to non-compliance, business closure, or other reasons.
Cancellation Initiated by the Taxpayer
- ✔ Business Closure or Discontinuation
- ✔ Business Transfer or Merger
- ✔ Change in Business Structure
- ✔ Turnover Below Threshold
- ✔ Voluntary Cancellation for operational reasons
Cancellation Enforced by GST Authorities
- ✔ Non-Compliance (failure to file returns)
- ✔ Fraudulent Activities or Misrepresentation
- ✔ Repeated GST Violations
- ✔ Engaging in Unlawful Activities (fraudulent invoices, wrong ITC claims)
Our experts at Delfyle assist you throughout the GST revocation process, ensuring that your registration is restored efficiently and in full compliance with GST laws.
"Delfyle helps businesses restore GST registration seamlessly, ensuring uninterrupted compliance and operations."
Team Delfyle
GST Registration Revocation
Understand the Importance & Process of Revoking a Cancelled GSTIN
Why GST Revocation is Critical
Failure to revoke a cancelled GST registration can cause serious operational and financial issues for your business.
- Inability to Issue GST-Compliant Invoices: Cannot legally collect GST or provide invoices for customer ITC claims.
- Loss of Input Tax Credit (ITC): Becomes ineligible to claim ITC on business purchases, increasing costs.
- Penalties for Unauthorized GST Collection: Collecting GST without registration is illegal and can lead to significant fines.
- Business Disruptions and Loss of Credibility: Impacts relationships with customers and suppliers, and damages reputation.
Important Considerations Before Applying
- Outstanding Dues: Pay all outstanding tax liabilities, penalties, or fees.
- Pending Returns: File all necessary GST returns before initiating the process.
- Input Tax Credit Reversal: Reverse any unutilized ITC as required by GST laws.
- Compliance Requirements: Ensure all legal obligations are met, including for the period of inactivity.
Time Limit and Required Documentation
As of October 1, 2023, the time limit to apply for revocation is 90 days. Here are the documents needed:
- GSTIN & Login Credentials: For accessing the GST portal.
- PAN Card: A copy of the business or proprietor's PAN card.
- Proof of Address: Documents like electricity bills or rental agreements.
- Bank Account Details: A bank statement or cancelled cheque.
- Filed GST Returns: All returns must be filed for the cancelled period.
- Application Form (GST REG-21): The required application form for revocation.
GST Revocation Process with Delfyle
Follow these steps to restore your cancelled GST registration efficiently with expert support.
Consultation
Understand your business needs and eligibility for revocation. Our experts guide you through the process and answer all questions.
Document Collection
Gather required documents including GST registration certificate, financial records, and other supporting materials.
Application Preparation
Prepare the GST revocation application ensuring all details are correctly filled to avoid delays or rejection.
Application Filing
File the revocation application via the GST portal on your behalf, with all documents attached for smooth submission.
Application Tracking
Monitor the application status and provide updates on any additional information or actions needed.
Revocation Order
Once processed, receive the revocation order and necessary documents to restore your GST registration.
Cancelled GST Registration?
Restore it with Ease
Our expert team provides end-to-end assistance, from assessing your eligibility to filing the revocation application, ensuring a smooth reinstatement of your GST registration.
Eligibility Consultation
We evaluate your GST cancellation case and guide you on your eligibility for revocation.
Document Preparation & Filing
We help gather all required documents and file the GST revocation application accurately on your behalf.
Application Tracking/Follow-up
Our experts track the application status and ensure timely follow-up with GST authorities until you receive the revocation order.
For instant assistance, Call us at +91 74395 87419