GST Compliance – Restore Registration Application

Restore Registration Application

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

When a GST Registration Application is rejected by the Tax Authority, the applicant has the right to file an appeal within three months. If the appellate authority rules in favor of the applicant, the rejected registration application can be restored and processed further for approval.

This manual consolidates the law, eligibility for restoration, timelines, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Governing Restoration

2. When Can Application be Restored?

3. Step-by-Step Restoration Process

4. Effective Date of Restoration

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. Law Governing Restoration

• Section 107, CGST Act, 2017 – Right to appeal against orders within 3 months.

• Rule 23, CGST Rules, 2017 – Revocation and restoration procedures.

• GSTN Functionality: Restore Registration functionality available on GST Portal.

📌 2. When Can Application be Restored?

• When the Appellate Authority passes an order in favor of applicant after rejection.

• Applicable for:

  • Normal taxpayer / Composition taxpayer / Casual taxable person.

  • Input Service Distributor (ISD).

  • SEZ Developer/Unit.

  • UIN Registrants.

  • GST Practitioners.

🛠️ 3. Step-by-Step Restoration Process

1. File Appeal: Within 3 months of rejection order.

2. Appellate Order: If appeal allowed, applicant must communicate the order to Proper Officer.

3. Officer Action: Proper Officer restores the rejected application on GST Portal and processes for issuing registration.

4. Portal Status: Application moves from Rejected to Pending/Approved.

5. Applicant Communication: Email/SMS sent once application is restored.

📌 4. Effective Date of Restoration

• Effective date = date mentioned in the application.

• If date of liability ≤ 30 days from ARN date → Effective date = date of liability.

• If date of liability > 30 days from ARN date → Effective date = date of grant of registration.

❓ 5. FAQs (with Basis)

Q1. What can I do if my registration application is rejected?
File appeal within 3 months; if allowed, officer restores application. (FAQ 1)

Q2. Which types of registrations can be restored?
Normal, Composition, CTP, ISD, SEZ Developer/Unit, UIN, GST Practitioner. (FAQ 2)

Q3. Is there a timeline for officer to act on appellate order?
No statutory limit, but officer must honor order promptly. (FAQ 3)

Q4. What will be effective date of restoration?
Depends on liability vs ARN date; explained above. (FAQ 4)

✅ 6. Compliance Checklist (Fillable Format)