OneCallTax

GST Cancellation and Revocation Services

  • CA-Assisted GST Cancellation with Money-Back Guarantee

  • Expert Support at Every Step

  • Free Guide for Revocation Process

  • Quick Resolution & Compliance

10k +

Customers

5k+ reviews

Apply For GST Cancellation and Revocation

What GST Cancellation and Revocation?

Goods and Services Tax (GST) registration is crucial for businesses operating in India. However, there may be situations when a GST registration is cancelled or suspended due to non-compliance or voluntarily by the taxpayer. This article explains GST cancellation, suspension, the process of revocation, timelines, required documents, and frequently asked questions (FAQs) to help you navigate the process seamlessly

Understanding GST Cancellation and Revocation

GST Cancellation

  • GST cancellation refers to the termination of GST registration, rendering the taxpayer ineligible to collect GST or claim Input Tax Credit (ITC).

GST Revocation

  • Revocation is the process by which a cancelled GST registration is restored, allowing the taxpayer to resume GST operations.

When Can GST Be Cancelled?

GST registration can be cancelled in the following scenarios:

  • Voluntary Cancellation: When the taxpayer ceases to conduct business or is no longer liable for GST registration.
  • By Tax Authorities: The GST department cancels registration due to:
    • Failure to file returns for a consecutive period (3 months for regular taxpayers, 6 months for composition taxpayers).
    • Non-compliance with GST provisions.
    • Fraudulent activities or misuse of GST.
  • Transfer of Business: Due to merger, acquisition, or business closure.

GST Suspension

Before cancellation, the GST registration may be suspended temporarily by the tax authorities. During suspension, a taxpayer is restricted from conducting taxable transactions.

How to Apply for GST Cancellation?

Step-by-Step Process for Cancellation
  1. 1Log in to GST Portal
    • 2Go to Services → Registration → Application for Cancellation of Registration
      • 3Fill in the required details:
        • Reason for cancellation, Effective date of cancellation., Stock details (input tax liability).
      • 4Upload supporting documents.
        • 5Submit the form using Digital Signature Certificate (DSC) or EVC.
          • 66. An ARN (Application Reference Number) is generated

            Join 1000+ companies

            Facing GST Cancellation? Download Your Free Guide Now and Call ONE CALL TAX for Quick Solutions!

            Call usStart Now

            Revocation of GST Cancellation

            If your GST registration is cancelled by the tax officer (not voluntarily), you can apply for revocation.

            GST Cancellation

            • GST cancellation refers to the termination of GST registration, rendering the taxpayer ineligible to collect GST or claim Input Tax Credit (ITC).

            GST Revocation

            • Revocation is the process by which a cancelled GST registration is restored, allowing the taxpayer to resume GST operations.

            Eligibility for Revocation

            • The cancellation must have been initiated by the GST department.
            • Revocation must be filed within 30 days of receiving the cancellation order.

            Process for Revocation

            • Log in to GST Portal
            • Go to Services → Registration → Application for Revocation of Cancellation.
            • Provide a justification for revocation.
            • Upload required documents (if applicable).
            • Submit the form using DSC or EVC
            • The GST officer will verify the application.

            Timeline for Revocation

            • The revocation application must be filed within 30 days from the cancellation date.
            • Tax officers generally decide on the application within 7 to 30 days.

            Join 1000+ companies

            Is Your GST Cancelled? Download Our Free Guide & Let ONE CALL TAX Simplify Your Revocation Process!

            Call usStart Now

            Documents Required for GST Cancellation and Revocation

            Timeline for Revocation

            • Details of the closing stock.
            • Bank account details.
            • Proof of business closure (if applicable).
            • Authorization letter and identity proof.

            For GST Revocation

            • GST cancellation order issued by the tax officer.
            • Filing of pending GST returns and payment of outstanding tax dues.
            • A valid reason or justification for revocation.
            • Supporting documents to prove compliance.

            Conclusion

            GST cancellation and revocation can be a challenging process if not approached correctly. Timely compliance, submission of required documents, and adherence to deadlines are critical to ensuring smooth cancellation or revocation. If you encounter issues, consult a ONE CALL TAX professional to avoid penalties and business disruptions

            Frequently asked questions

            OneCallTax

            SERVICES

            By continuing past this page, you agree to our Terms of Service, Privacy Policy © - OneCallTax. All rights reserved.

            OneCallTax, CIN - , GSTIN - , Registered Office Address - D14, TVH Park Rozalia, Thoripakkam, Chennai 600097, Tamil Nadu, India.

            Please note that we are a facilitating platform enabling access to reliable professionals. We are not a law firm and do not provide legal services ourselves. The information on this website is for the purpose of knowledge only and should not be relied upon as legal advice or opinion.