Abhishek Raja "Ram"
3 months ago
ā¢View on X
š š®š»šš®š¹ > š„š²šš¼š°š®šš¶š¼š» š¼š³ šš®š»š°š²š¹š¹š²š± š„š²š“š¶šššæš®šš¶š¼š» To file an application for revocation of cancellation of registration done by the Tax Official suo moto, perform the following steps within 30 calendar days from the date on which Cancellation Order was passed: š¦šš®š šš½š±š®šš²š± š¼š» šøš²š šš¦š§ š°šµš®š»š“š²š! šš¼š¶š» š¼ššæ šŖšµš®šššš½š½ š“šæš¼šš½ š³š¼šæ šæš²š®š¹-šš¶šŗš² š»š¼šš¶š³š¶š°š®šš¶š¼š»š š®š»š± š¶š»šš¶š“šµšš. chat.whatsapp.com/CHSeygvMUZ5BEskjnWjs6v 1. Access the gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal using your earlier login credentials (i.e. credentials using which you were logging into the GST Portal earlier). 2. Click Services > Registration > Application for Revocation of Cancelled Registration option. [img:7SZHary32]
š”š¼šš²: To proceed filing Application for Revocation of Cancelled Registration, taxpayer has to authenticate Aadhaar or upload e-KYC documents. To learn how to authenticate Aadhaar/upload e-KYC documents, refer, Registering with GST > Aadhaar Authentication for Existing Taxpayers (Regular and Composition) manual. In case neither Aadhaar has been authenticated or e-KYC documents are uploaded, following message will be displayed and you will be redirected to your My Profile page. [img:1ets4Skmz] [img:sNRm33O8H]
3. In the Reason for revocation of cancellation field, enter the reason for revocation of cancellation of registration. 4. Click the Choose File button to attach any supporting document. 5. Select the Verification checkbox. 6. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory. 7. In the Place field, enter the place where the application is filed. Note: You can click the SAVE button to save the application form and retrieve it later. 8. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button. Note 1: If the taxpayer files for application, for revocation of cancellation of registration done by the Tax Official suo moto, after 90 calendar days but within 270 calendar days from the date on which Cancellation Order was passed, he/she will get a warning message. Click OK to proceed. Then fill additional fields such as Reason for Condonation of delay and add supporting documents, if any. Reference screenshots have been added below. Click here to see the process. In this case, application will be forwarded to the Competent Authority for condonation of delay. Only if the delay is condoned, it will be assigned to respective Jurisdictional Authority for processing. Note 2: If the application for revocation of cancelled registration is approved for GSTIN registered as a Regular and SEZ unit/SEZ Developer/ISD/E-commerce/Interstate supplies/TDS/TCS/NRTP/Casual Taxable Person, GSTINs which are registered as Composition with same PAN will be changed to normal. [img:c9oXlIWGF]
š”š¼šš² šÆ: You cannot file for application for revocation of cancellation of registration for cancelled composition GSTIN, in case, you are already registered as a Regular and SEZ unit/SEZ Developer/ISD/E-commerce/Interstate supplies/TDS/TCS/NRTP/Casual Taxable Person or other notified persons. [img:RSDa6lDXK]
In case of SUBMIT WITH DSC: 9. Click the PROCEED button. In case of SUBMIT WITH EVC: 9. Enter the OTP sent to email address of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button. [img:SHClR41Nz]
The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number. [img:cRK6omcB2]
Note: If the taxpayer files application for revocation of cancellation of registration after 30 calendar days but within 90 calendar days from the date on which Cancellation Order was passed, he/she will get the following success message. [img:JBODg4fps]
10. A warning message will be displayed, click the YES button. [img:gZ_0zAi11]
11. A success message will be displayed on the screen. [img:LJhZaLWdt]
š”š¼šš²š: The saved application will be available in the system for 15 days and can be retrieved by navigating to Services>> User Services>> My Saved Application. 12. To view submissions, navigate to Services>> User Services >> View My Submissions tab. [img:biGDP3TfB]
šš¼šæ šµš šš¼ š®š³š¬ š±š®šš: The revocation application can be filed without condonation till 90 days from the date of cancellation order and with condonation within 91 to 270 days from the date of cancellation order. If the taxpayer files for application, for revocation of cancellation of registration done by the Tax Official suo moto, after 90 calendar days but within 270 calendar days from the date on which Cancellation Order was passed, he/she will get a warning message. In this case, application will be forwarded to the Competent Authority for condonation of delay. Only if the delay is condoned, it will be assigned to respective Jurisdictional Authority for processing. 1. A warning message will be displayed. Click the OK button. [img:4HVVpGVsT]
2. In the Reason for Condonation of delay field, enter the reason for condonation of delay. 3. In the Reason for revocation of cancellation field, enter the reason for revocation of cancellation of registration. 4. Click the Choose File button to attach any supporting document. 5. Select the Verification checkbox. 6. Select the Name of Authorized Signatory from the drop-down list. 7. Enter the place in the Place field. 8. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button. [img:wIAqMwSAg]
Note: You can click the SAVE button to save the application form and retrieve it later. [img:_xS_JXq2x]
9. A success message will be displayed. [img:2HoXSxz2r]
10. Taxpayer can view submissions under View My Submissions tab. [img:0ZScMrnOP]
šš³šš²šæ š®š³š¬ š±š®šš: Taxpayer can not fill application for revocation of cancellation of registration after 270 calendar days from the date on which Cancellation Order was passed. A message will be displayed on the screen as ā Timeline of 270 days as provided to file application for revocation of Cancellation has expired. You can file an Appeal before the Appellate Authority.ā In case a taxpayer is trying to file application post 270 days, he/she will get the following error message: [img:EJ_wXMpUr]
Page created with TweetHunter
Write your own