Introduction

Cancellation of GST registration can severely disrupt business operations, block e-way bills, and restrict input tax credit. Fortunately, the GST law provides a mechanism to revoke cancelled GST registration, allowing eligible taxpayers to restore their registration and resume normal business activities.

This guide explains the legal provisions, eligibility, time limits, online procedure, and practical precautions for revocation of cancelled GST registration (updated as per latest amendments under Rule 23 of CGST Rules.).

1. What is Revocation of Cancelled GST Registration?

Revocation of cancellation means restoring a GST registration that was cancelled by the tax department on its own motion (suo moto). Once revoked, the GSTIN becomes active again as if cancellation had never occurred.

Important: Revocation is not allowed if the registration was cancelled voluntarily by the taxpayer (surrender).

2. Who Can Apply for Revocation?

You can apply for revocation if:

• GST registration was cancelled by the proper officer (suo moto).
• Cancellation was due to:
  • Non-filing of returns
  • Non-payment of tax
  • Non-compliance with notices
  • Inactive business operations (as alleged)

You cannot apply if:

• Registration was cancelled on your own request (voluntary surrender)
• Business is permanently closed, transferred, merged, or amalgamated

3. Time Limit for Filing Revocation Application

As per Rule 23 of the CGST Rules (as amended by Notification No. 35/2021–Central Tax)

The application for revocation must be filed within 90 days from the date of service of the cancellation order.

The time limit may be extended (on sufficient cause shown and reasons recorded in writing):

• Up to additional 180 days by the Commissioner or an authorised officer (not below the rank of Additional/Joint Commissioner).

Note: Earlier, the limit was 30 days, but it has been increased to 90 days for greater relief to genuine taxpayers.

4. Conditions Before Applying for Revocation

Before filing the revocation application, ensure:

• All pending GST returns (up to the effective date of cancellation) are filed
• Entire tax, interest, late fee, and penalty are paid
• Electronic cash/credit ledger is updated
• Aadhaar authentication (mandatory since 01.01.2022 for most cases)

?? Revocation application filed without compliance will be rejected. If cancellation was due to non-filing of returns, pending returns and dues must be cleared first.

5. Step-by-Step Procedure to Revoke Cancelled GST Registration

Step 1: Login to GST Portal

• Visit www.gst.gov.in
• Login using valid credentials (TRN or GSTIN with password)

Step 2: Navigate to Revocation Option Go to: Services → Registration → Application for Revocation of Cancelled Registration

Step 3: Fill Revocation Application (FORM GST REG-21)

• Select reason for revocation
• Explain clearly why non-compliance occurred (e.g., genuine hardship, oversight)
• Mention corrective steps taken (e.g., returns filed, dues paid)

Step 4: Upload Supporting Documents Common documents include:

• Proof of return filing (acknowledgments)
• Tax payment challans
• Clarification letters/replies to earlier notices
• Any relevant compliance proof (e.g., bank statements, affidavits)

Step 5: Submit with DSC/EVC

• Verify application using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC)
• Submit the application
• ARN will be generated for tracking

6. What Happens After Submission?

• The proper officer will examine the application within 30 days.
• If satisfied, an order for revocation will be issued in FORM GST REG-22.
• GST registration status becomes Active.

If the officer is not satisfied:

• A show cause notice (FORM GST REG-23) may be issued.
• Reply must be filed in FORM GST REG-24 within 7 working days.
• Final decision within 30 days of reply.

Post-revocation: File any pending returns (from cancellation date to revocation date) within 30 days.

7. Common Reasons for Rejection

• Pending returns not filed
• Incomplete tax/interest/penalty payment
• Weak or vague explanation for non-compliance
• Delay beyond permissible time limit (90 days + extensions)
• Non-response to departmental notice

8. Post-Revocation Compliance

After revocation:

• File returns regularly and on time
• Pay taxes promptly
• Respond promptly to notices
• Avoid long periods of inactivity or zero filings

Failure to comply may lead to fresh suo-moto cancellation.

9. Practical Tips from Taxation360

• Always clear all dues and file pending returns before applying for revocation.
• Draft a clear, factual, and honest explanation with supporting evidence.
• Attach documentary proof wherever possible (e.g., challans, acknowledgments).
• Track application status regularly on the GST portal.
• Seek professional assistance (CA/tax expert) in complex cases or if extension is needed.
• Apply as early as possible within the 90-day window for faster processing.

Conclusion

Revocation of cancelled GST registration is a valuable relief mechanism for genuine businesses facing temporary compliance issues. With the extended time limit of 90 days (plus possible 180-day extension), taxpayers have more opportunity to rectify mistakes.

If your GST registration has been cancelled suo-moto, do not delay—early corrective action significantly increases the chances of approval.

For personalised GST consultation, expert guidance on revocation, or to resolve your specific case, book a consultation with our tax experts today.

Explore more GST guides and updates on Taxation360.in.