How to Activate Cancelled GST Registration After 3 Years?

A Step-by-Step Guide

Worried about your cancelled GST Registration?

Our guide explains how to reactivate it even after 3 years, including steps, documents needed, and penalties.

Have you gotten your GST registration cancelled? Whatever the reason, a cancelled GST can be a kick in the teeth for any business. But you will be delighted to know that even if your registration has been inactive for three years or more, there's still a way to reactivate it. Our blog today will serve as a walkthrough of reactivating your cancelled GST registration after 3 years to help you get your business back on track.

Why was my GST Registration cancelled?

Your GSTIN number may be rendered inactive because of the following reasons:

• Non-Compliance: Failure to file GST returns for 6 consecutive months for regular taxpayers or 3 straight years for composition taxpayers is a cause for cancellation.
• Fraudulent Activities: If you partake in fraudulent activities such as issuing fake invoices or making false claims for ITC your registration can be cancelled.
• Business Closure or Discontinuation: Businesses may voluntarily cancel their registration if they cease operations.
• Change in Business Structure: A change in the business structure, may necessitate the cancellation of the existing registration.

Can I Reactivate my Cancelled GST Registration After 3 Years?

You can reactivate a cancelled GST registration even if it has been inactive for 3 years or more. However, you should understand that if you voluntarily cancel your registration, you have to apply for a fresh one as it cannot be usually reactivated. And in case, it was the GST department that cancelled your registration because of non-compliance or other reasons, you can apply for the revocation of the cancellation order.

The government has extended the time limit for applying for revocation of a cancelled GST registration to 90 days from the date the cancellation order is served.

Reactivating Your Cancelled GST Registration

You can reactivate your cancelled GST registration after 3 years with these easy steps:

1. Log in to the GST Portal: Log in using your GSTIN (Goods and Services Tax Identification Number) and password.
2. Apply for Revocation of Cancellation: Go to the "Services" section on the GST portal. Select "Registration" and then "Application for Revocation of Cancellation." Choose your cancelled GSTIN and fill in the required fields accurately.
3. File All Pending GST Returns: All outstanding GST returns for the period of inactivity have to be filed. Pay any applicable taxes, interest, and penalties associated with these overdue returns.
4. Submit Required Documents: Upload the necessary supporting documents to the GST portal along with your application:

• PAN Card: Submit the PAN card of the business or the proprietor.
• Address Proof: Provide valid address proof of the registered business, such as an electricity bill, rental agreement, or municipal tax receipt.
• Bank Account Details: Submit a copy of your bank statement, cancelled cheque, or bank passbook.
• Filed GST Returns: Upload copies of all filed GST returns for the period of inactivity.
• Form GST REG-21: Submit the duly filled and signed Form GST REG-21, which is the official application for the revocation of a cancelled GST registration.

5. Pay Applicable Penalties and Late Fees: Calculate and pay all applicable penalties and late fees:

• Late Filing Fees: A late filing fee of ?50 per day (?25 CGST + ?25 SGST) is applicable for each overdue return, with a maximum cap of ?10,000 per return.
• Interest on Unpaid Tax: Interest at 18% per annum will be charged on any outstanding tax liabilities.

6. Respond to GST Department Queries: The GST department may raise queries or request additional information regarding your application. Respond to any queries promptly and accurately to avoid delays in the processing of your application.

7. Reactivation Approval: After reviewing your application and the supporting documents, the GST department will assess your request. If your application is approved, you will receive a confirmation message via SMS or email.

Bottom line

Reactivating a cancelled GST registration even after 3 years may seem improbable, but let us assure you it is quite possible. Follow the steps we have outlined and you can get your business going quickly with a reactivated GST registration. But a little help never goes amiss. Visit www.jjfintax.com today to speak to an expert on how you can reactivate your cancelled GST registration. Expect professionalism as we will guide you through every step of the way and answer any query you raise.

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