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Under the GST regime, GST registration is necessary for conducting simple commercial transactions. So it is important to apply for re-registration of GST after cancellation.

The process for re-registering for GST is the same as it was for the first time. Businesses must submit a new application with all necessary documentation and pay the applicable fees. 

What is suo moto cancellation?

Suo moto is a Latin-derived legal term. The maxim suo moto means on its own motion. Cancellation of Suo moto GST registration indicates that the taxpayer is no longer a GST registrant and the GSTIN is no longer valid. The taxpayer cannot pay the tax, cannot claim the input tax credit, is deemed to be operating without a GSTIN, and is subject to heavier penalties.

What are the documents required for GST cancellation?

The list of documents required for GST cancellation is as follows:

  • The authorized signatory’s PAN Card
  • The authorized signatory’s Aadhar Card
  • Details about the company’s authority, such as a merger, demerger, or transfer
  • The cancelled business’s GSTIN
  • Details of inputs held in stock 
  • Details on any outstanding GST liabilities such as fines, penalties, and so on.
  • Details of any GST payments made against this liability, as well as details on input tax credits.

What happens if GST registration is Cancelled?

Once the GST registration of a taxpayer is cancelled:

  • Assesses are not required to file a GST return.
  • The assesses cannot collect nor can pay GST.

 It is necessary to apply for a new GST registration if you fall under the mandatory category of taxpayer and your previous registration is revoked or suspended. If you do not apply for a new GST registration, non-compliance with GST laws results in penalties imposed by the GST authority. 

How do I activate my GST cancellation?

On the GST portal, apply the revocation of a cancelled GST registration. The steps for submitting an online application are as follows:

1. Open the GST portal at www.gst.gov.in to revoke cancelled GST registration.

2. Click the login and enter the user id and password.

3. Enter the correct captcha and select the login button.

Re-Registration Of GST After Cancellation

4. On the GST dashboard, select the menu services. Select registration from the drop-down menu.

5. Select the application for revocation of canceled registration from the registration menu.

Re-Registration Of GST After Cancellation

6. In the resulting window, select the registration revocation and fill in the reason for the revocation of the cancelled registration.

7. Choose the file button to attach any additional documentation.

8 Check the verification box and select the authorized signatory’s name.

9. Fill out the place field with the place/location name.

10.  It is possible to save the application and retrieve it at a later time for submission.

11.  Submit with Electronic Verification Code (EVC) or  Digital Signature Certificate (DSC) option as applicable 

12. Regardless of using a digital signature certificate or an EVC to sign it, the taxpayer will receive an OTP on the registered mobile and email.

13. If the DSC option is selected, select the DSC from the emsigner popup menu and continue with the processing.

14. If you select the EVC option, enter the OTP and tap the OTP button.

15. After submitting your GST revocation request, you will receive a message confirming the submission and generation of your ARN.

16. A confirmation message from the GST portal is also sent to the registered email ID and mobile number.

17. The concerned tax officer would review the application, verify the documents, and proceed with the process.

What if GST returns are not filed for six months?

A regular GST taxpayer must file a return in GSTR 3B. It includes information about the outward supplies made and input tax credit. The due date for filing GSTR 3B is the 20th of the following month, but the government can extend the deadline. 

Failure to file GSTR 3B incurs a late fee. The late fee increases daily until the cap limit. Late Fees are automatically added to GSTR 3B for the following month.

GSTR-3B Late Fees:

GSTR- 3B Late fess
GSTR- 3B Late fees

How do I check my GST cancellation status?

Follow these steps to check the status of your GST registration cancellation:

 1.  Browse the GST website. Enter your login credentials. Now, select the Services tab, and then the sub-option Registration.

2. Select the Track Application Status option. You will be redirected to another page. S select the Submission Period tab.

3.  fill out the forms From and To dates for registration cancellation and click the Search button.

4.  The screen will display the ARN for the application you filed, as well as the cancellation status.

What should I do after cancellation my GST registration?

When GST registration of a registered person other than an Input Service Distributor, a non-resident taxable person Compensation Scheme Dealer, TDS/TCS  is cancelled, the individual shall, within three months from the date of cancellation or cancellation order date whichever is later file final return in Form GSTR-10 electronically through a Facilitation Centre notified by the Commissioner.

How do I respond to the GST cancellation notice?

GST REG-18 is filed to respond to the authorities’ show cause notice for the cancellation of Goods and Services Tax (GST). The submission of the form is online through the GST Portal. Form GST REG-18 must be filed within seven working days of receiving the show-cause notice for GST registration cancellation.

Can I apply for a new GST after Cancelled suo moto?

All taxpayers whose GST registration is cancelled can apply for new GST registration instead of revocation. Under the new rule, the tax officials issue a new GST registration to those who applied for revocation. 

If the taxpayer applies for GST registration in the same state, the tax officer will verify the following information before issuing the new GST registration:

  • If the current GST registration is held or cancelled.
  • If the taxpayer filed a revocation application for the previous GST registration. 
  • If the GST authorities revoked his/her GST registration for failing to comply with Section 29(2)(b) (composition taxpayer failed to file returns for three consecutive tax periods) or Section 29(2)(c) (normal taxpayer did not file returns for six months consecutively).

Can a cancelled GST be reinstated?

Taxpayers can reinstate their cancelled GST registration. The GST Online Portal has a feature called Restoration of Cancelled Registration. This Cancelled GST number restoration feature helps millions of taxpayers recover their canceled Goods and Services Tax registrations.

This function is intended for the restoration of her GST registration which has been cancelled due to her Suo-Moto method or taxpayer request by the Range Officer. Restoration of a cancelled GST registration through the Suo Moto process can be done without completing the REG-21 restoration form.

One important thing to note is that you must make your reinstatement request within 30 days of receiving your GST deregistration notice. This has been extended to 90 days under certain conditions.

Frequently Asked Questions (FAQs)

Can the Cancelled GST number be reactivated?

When a GST Registration is voluntarily cancelled, the GST number cannot be revoked.

Can we reactivate the Cancelled GST number?

Yes, reactivation/restoration of the cancelled GST registration number can be done by filling out form no. GST REG-21.

Can you activate Cancelled GST after 90 days?

No, you can apply for activation of cancellation GST registration within 30 days of receipt of the order for cancellation of GST registration.

How many days will it take to cancel GST registration?

It will take 30 days to cancel GST registration.

Can Cancelled GST be revived?

Yes, cancelled GST can be revived. A taxpayer whose GST registration is cancelled by the proper officer can apply for revival of such cancellation in Form GST REG-21.

Wrapping Up

Businesses must re-register for GST after GST cancellation to continue collecting and remitting the tax. You only need to show proof of your business activity. For more contact our team of experts to resolve your query.

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