🔹What is Revocation of GST Cancellation?
Under the GST regime, cancellation and revocation are two critical concepts every taxpayer must understand.
GST cancellation refers to the deactivation or removal of a taxpayer’s GSTIN.
Revocation of cancellation means restoring a GST registration that was previously cancelled by GST authorities.
If your GSTIN has been cancelled due to non-compliance or inactivity, you may still have a chance to regain it—legally and systematically—by filing a revocation application.
🔹जीएसटी रद्दीकरण का रद्द (Revocation of GST Cancellation) क्या है?
जीएसटी प्रणाली में, रद्दीकरण (Cancellation) और रद्द का निरस्तीकरण (Revocation of Cancellation) दो महत्वपूर्ण अवधारणाएँ हैं जिन्हें हर करदाता को समझना चाहिए।
GST Cancellation (रद्दीकरण) का अर्थ है करदाता के GSTIN को निष्क्रिय करना या हटा देना।
Revocation of Cancellation (रद्दीकरण का निरस्तीकरण) का अर्थ है पहले से रद्द किए गए GST पंजीकरण को दोबारा बहाल करना।
यदि आपका GSTIN अनुपालन न करने या निष्क्रियता के कारण रद्द कर दिया गया है, तो आप एक Revocation Application दाखिल करके उसे फिर से प्राप्त कर सकते हैं।
🔹 GST Cancellation: An Overview
GST Cancellation: An Overview
GST registration can be cancelled in two ways:
1. Voluntary Cancellation by the Taxpayer
Taxpayers may initiate cancellation if:
- Their business has been discontinued or transferred.
- Turnover falls below the GST threshold.
- They are no longer liable to be registered.
2. Suo Moto Cancellation by GST Department
Authorities may cancel GST registration without the taxpayer’s request in cases such as:
- Non-filing of returns for a continuous period.
- Non-compliance with GST laws.
- Fraudulent activities or fake invoicing.
Once cancelled, a taxpayer cannot:
- File GST returns.
- Collect GST from customers.
- Issue tax invoices.
- Claim Input Tax Credit (ITC).
जीएसटी रद्दीकरण: एक अवलोकन
GST पंजीकरण दो तरीकों से रद्द किया जा सकता है:
1️⃣ स्वैच्छिक रद्दीकरण (Voluntary Cancellation) – करदाता स्वयं रद्द कर सकता है यदि:
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व्यवसाय बंद हो गया है या ट्रांसफर कर दिया गया है।
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कारोबार जीएसटी सीमा से नीचे आ गया है।
-
अब जीएसटी पंजीकरण की आवश्यकता नहीं है।
2️⃣ स्वतः (Suo Moto) रद्दीकरण – विभाग द्वारा
विभाग करदाता की इच्छा के बिना भी पंजीकरण रद्द कर सकता है, यदि:
-
लगातार रिटर्न दाखिल नहीं किए गए हों।
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जीएसटी कानून का उल्लंघन किया गया हो।
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धोखाधड़ी या फर्जी इनवॉइस जारी किए गए हों।
एक बार रद्द होने पर करदाता यह कार्य नहीं कर सकता:
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GST रिटर्न दाखिल करना
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ग्राहकों से GST एकत्र करना
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टैक्स इनवॉइस जारी करना
-
ITC (Input Tax Credit) का दावा करना
Document Required
- GST login credentials (User id, password)
🔹Revocation of GST Registration Cancellation
If your GST registration has been cancelled by the department, you have the right to apply for revocation—a legal way to restore your GSTIN.
When Can You Apply?
- Within 30 days from the date of the cancellation order.
Who Can Apply?
- Only taxpayers whose registration was cancelled by the GST Officer.
Conditions for Revocation
To apply for revocation of GST cancellation, ensure that:
- The reasons for cancellation have been fully rectified.
- All pending returns are filed and dues paid (taxes, interest, and penalties).
- The taxpayer is now compliant with GST laws.
🔹जीएसटी रद्दीकरण का निरस्तीकरण (Revocation of GST Cancellation)
यदि आपका GST पंजीकरण विभाग द्वारा रद्द किया गया है, तो आप Revocation Application दाखिल कर सकते हैं और GSTIN बहाल करा सकते हैं।
📅 कब आवेदन कर सकते हैं?
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रद्दीकरण आदेश की तिथि से 30 दिनों के भीतर।
👤 कौन आवेदन कर सकता है?
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वही करदाता जिनका पंजीकरण GST अधिकारी द्वारा रद्द किया गया है।
✅ Revocation के लिए शर्तें:
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रद्दीकरण के कारणों को पूरी तरह ठीक किया गया हो।
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सभी लंबित रिटर्न दाखिल कर दिए गए हों और कर, ब्याज, जुर्माना चुका दिया गया हो।
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करदाता अब पूरी तरह से GST नियमों का पालन कर रहा हो।
Our Pricing
🔹Why Choose SSJ GST Suvidha Kendra?
At SSJ GST Suvidha Kendra, we provide complete end-to-end support for both appealing GST cancellations and filing revocation applications.
Here’s What We Offer:
- Expert guidance from experienced GST consultants
- Error-free documentation and GST portal submission
- Assured compliance with the latest GST rules
- Timely processing and updates
🔹क्यों चुनें SSJ GST सुविधा केंद्र?
✅ अनुभवी GST विशेषज्ञों से मार्गदर्शन
✅ त्रुटि-मुक्त दस्तावेज़ीकरण और पोर्टल सबमिशन
✅ नवीनतम GST नियमों के साथ अनुपालन
✅ समय पर प्रक्रिया और अपडेट
🔹Don’t Lose Your GSTIN Permanently – Act Today!
Time is critical—apply for revocation within 30 days to restore your GST registration. Delays can result in permanent deactivation, penalties, and legal consequences.
Contact SSJ GST Suvidha Kendra today for reliable and professional help in reviving your GSTIN status.
🔹देरी मत कीजिए – अपना GSTIN बचाइए
👉 30 दिनों के भीतर आवेदन करें, अन्यथा आपका पंजीकरण स्थायी रूप से रद्द हो सकता है।
👉 विलंब होने पर जुर्माना और कानूनी परिणाम भुगतने पड़ सकते हैं।
📞 आज ही SSJ GST सुविधा केंद्र से संपर्क करें और अपने GSTIN को पुनः सक्रिय कराएँ।
Frequently Asked Questions
GST cancellation is when your GST registration is terminated by the authorities. You can appeal against it if you believe the cancellation was done unfairly.
Any person whose GST registration has been canceled can file an appeal.
You can file an appeal by contacting your SRM.
You may need to provide supporting documents, such as invoices, registration certificates, and other relevant records. For more, please connect with your SRM.
Yes, you can continue your business activities while the appeal is pending.
The appellate authority will review your case and provide a decision.
The process typically takes a few months, but it can vary depending on the complexity of the case.
Revocation is a process where the taxpayer requests the authorities to reinstate their GST registration, while an appeal is a legal remedy if you disagree with the cancellation decision.
You can apply for revocation within 30 days from the date of the cancellation order.
You can apply for revocation if you can show that the cancellation was done in error or that you have rectified the issues that led to the cancellation.
You can connect with your SRM. They will guide you.
Yes, it’s advisable to rectify any compliance issues before applying for revocation.
The tax authorities will review your application and may request further information or documents.
The process can take a few weeks to a few months, depending on the case.
If your application is rejected, you can still file an appeal against the rejection.
You can continue your business activities during the revocation process if you have a valid GST registration.
If you miss the deadline, you may need to explain the reason for the delay, and the authorities will decide whether to accept your request.
You can reach out to your SRM.