Worried about your canceled GST registration? Don't stress—our guide explains how to reactivate it, even after 3 years! Learn about the steps, required documents, and applicable penalties.
Any business might suffer a severe blow from having a canceled GST registration. Maybe due to non-compliance or because of the business shutting down. It is best to deal with this situation right away and get your business up and running again. And you're in luck. Reactivation of canceled GST registration, even after 3 years, is allowed. Here's how you can do it.
Your GSTIN may be deactivated for the following reasons:
1. Non-Compliance: Failure to file GST returns for 6 consecutive months (regular taxpayers) or 3 years (composition taxpayers).
2. Fraudulent Activities: Issuance of fake invoices or false ITC claims.
3. Business Closure: Voluntary cancellation if the business ceases operations.
Did the business structure change like a merger or restructure?
Then cancellation of registration would be required.
Processed
Yes, you can! If the cancellation of your GST registration was done by the department due to defaulting or for any other reason then you have the right to apply for Cancellation Revocation Order. However:
- If voluntarily canceled, you’ll need to apply for a fresh Online GST registration.
- The time limit for revocation applications has been extended to 90 days from the date of the cancellation order.
Follow these steps to reactivate your canceled GST registration:
- Visit [www.gst.gov.in](http://www.gst.gov.in) and log in using your GSTIN and password.
- Go to the Services section → Registration → Application for Revocation of Cancellation*.
- Select the canceled GSTIN and fill out the application form (GST REG-21).
- All pending GST returns of the inoperative period need to be filed. The outstanding tax along with interest and penalties is paid on due returns.
- PAN Card: Business or Proprietor PAN
- Address Proof: Electricity bill, Rental agreement, or municipal tax receipt.
- Bank Details: Bank statement, canceled cheque, or passbook copy.
- Filed GST Returns: Copies of all filed returns.
- Late filing fees: ₹50/day (₹25 CGST + ₹25 SGST) with a maximum of ₹10,000 per return.
- Interest on unpaid tax: 18% p.a. on outstanding liabilities.
- Reply to the GST department query and avoid delay for its reactivation.
- An intimation will be sent through SMS/email once it gets approval, and your GST registration will get activated.
Reactivating a closed GST registration could be difficult since it has passed 3 years. However, it's absolutely possible with the steps outlined above for reviving one's registration for business operations.
Need professional guidance? Check at [www.jjfintax.com](http://www.jjfintax.com) and have our experts accompany you through it. We ensure every step through reactivation smooth and easy to allow you focus on business operations.
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