What is revocation of order of cancellation of GST Registration?

Revocation process begins after the order of cancellation of registration certificate "by tax authorities". Under such process tax payer rectifies his default and request to validate his cancelled Tax certificate.Provision of Revocation is contained under rule 23of cgst rule,2017.

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What is called cancellation of GST Registration and what are its circumstances?

law comprises numerous compliances, however if default had been made in the compliance of GST provision then Assessing officer can cancel the Registration certificate of the Business.
Following is the list of reasons which will lead to Cancellation of GST registration certificate:-
The registration can be cancelled for the following reasons :
  • A registered person has contravened such provisions of the Act or the rules made there under;
  • A person paying tax under Composition levy has not furnished returns for three consecutive tax periods;
  • Any registered person, other than a person paying tax under Composition levy has not furnished returns for a continuous period of six months.
  • Any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration;
  • Registration has been obtained by means of fraud, wilful misstatement or suppression of facts.



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