Several new functionalities in regard to GST registration have been activated on the GST Portal during the month of January 2022. For ready reference of our readers the same are given as under:
1. Aadhaar authentication made mandatory for filing of Revocation application in Form REG-21 by Normal Taxpayers
Normal taxpayers will now not be able to file Revocation application in Form REG-21 if they have not got their Aadhaar authentication done/e-KYC verified with Aadhaar enrolment ID.
2. Submission of Aadhaar enrolment ID for e- KYC verification for Existing and New registrations
Existing taxpayers as well as persons/entities applying for new registration, are now mandatorily required to provide Aadhaar enrolment ID no. for e-KYC verification.
3. Triggering of alerts to Returns Module in case of change in status/ category of Taxpayer
Now, an appropriate alert will be displayed in the Returns Module to the taxpayers whenever the status of the taxpayer or taxpayer category is changed due to following actions by tax officer at BO in Registration Module:
o Registration restoration happens through Restoration of Registration functionality in back-office portal for registration applications, revocation applications and cancellation applications
o Compulsory withdrawal from composition Levy
4. Filing of application for revocation of cancellation of registration in Form REG-21 by Taxpayers
The taxpayers can file an application for revocation of cancellation of registration done by the Tax Official suo moto, within 30 calendar days from the date on which Cancellation Order was passed.
• Vide Notification No. 15/2021- Central Tax, dated 18.05.2021, Rule 23 of the CGST Act, 2017, was amended. The amended provisions provide for extension of time limit for applying for revocation of cancellation of registration on sufficient cause being shown
• The taxpayers will now be able to file revocation application even after 30 calendar days (but within 90
calendar days) from the date on which Cancellation Order was passed. To do so they will be required to fill additional fields such as Reason for Condonation for delay and can also add supporting documents.
• In such cases their application will be forwarded to the Competent Authority for condonation of delay and post approval of the competent authority will get assigned to respective Jurisdictional Authority for processing after condonation of delay.
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Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
