Form GST REG-21 – Restoration of Cancelled GST Registration

Introduction: Restoring a cancelled GST registration is crucial, and it must be done within the prescribed time frame to revoke the cancellation. Form GST REG-21 is used to apply for the reversal of a cancelled GST registration. In this article, we will provide information on Form GST REG-21, the process for restoration of cancelled GST registration, and the time limit for filing the restoration application.

Meaning of Form GST REG-21: Form GST REG-21 is an application used by taxpayers whose GST registration has been cancelled by the officer. It allows them to apply for the reversal of the cancellation. This form must be submitted within 30 days of receiving the notice of GST registration cancellation. If the cancellation was due to non-filing of returns, the application can only be filed after all pending returns, including interest and penalties, have been filed.

Requirements for the Restoration of Cancelled GST Registration: GST registration can be cancelled under GST laws in various circumstances, such as voluntary cancellation by the taxpayer, cancellation by the legal nominee in the event of the taxpayer’s death, or cancellation by a tax officer. It is important to understand the relevant legal provisions and sections pertaining to the cancellation and restoration of GST registration to navigate the process effectively.

Process for Restoration of Cancelled GST Registration: The process for restoring a cancelled GST registration involves the following steps:

1. Access the GST online portal and locate the “Restoration of Cancelled Registration” section.
2. Follow the instructions provided in the section to restore your GST registration.
3. If the registration was cancelled by the tax officer through the suo-moto process, it can be restored without filling out Form GST REG-21.
4. If required, fill out Form GST REG-21 to restore a previously cancelled GST registration.

Time Limit for Filing the Restoration Application: The application for restoration of a cancelled GST registration must be submitted within 30 days of receiving the notice for restoration. In certain circumstances, this time limit may be extended up to 90 days. It is important to adhere to the specified time frame to ensure the application is considered.

Rejection of the Application: If the GST officer is not satisfied with the restoration application, they will issue a notice in Form GST REG-23. In response, the applicant must provide a suitable reply in Form GST REG-24 within 7 working days of receiving the notice. The officer will then pass an appropriate order in Form GST REG-05 within 30 days of receiving the applicant’s reply.

Conclusion: Restoring a cancelled GST registration is time-sensitive, and it must be done within the specified time frame. Form GST REG-21 is used to apply for the reversal of a cancelled GST registration. It is important to understand the requirements, follow the proper process, and adhere to the time limit to increase the chances of successfully restoring the GST registration. Always consult with a tax professional or the relevant authorities for accurate guidance based on your specific circumstances.