GST Compliance – Revocation of Cancelled Registration

Revocation of Cancelled GST Registration

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 GST registration is cancelled suo moto by the Tax Officer, the taxpayer can apply for revocation if eligible. Revocation restores the GSTIN from Inactive to Active status. However, it is subject to strict timelines and conditions, especially return filing compliance.

This manual consolidates the law, revocation process, timelines, exceptions, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Governing Revocation

2. Who Can Apply & Who Cannot?

3. Step-by-Step Process for Filing Revocation

4. Timelines & Delay Condonation

5. Effect of Approval or Rejection

6. FAQs (with Basis)

7. Compliance Checklist (Fillable Format)

⚖️ 1. Law Governing Revocation

• Section 30, CGST Act, 2017 – Revocation of cancellation.

• Rule 23, CGST Rules, 2017 – Procedure for revocation.

• Forms Involved: REG-21 (Application), REG-22 (Order of Approval), REG-23/24 (SCN and Order of Rejection).

👥 2. Who Can Apply & Who Cannot?

• Eligible: Taxpayers whose registration was cancelled suo moto by officer.

• Not Eligible:

  • UIN holders (UN Bodies, Embassies, etc.).

  • GST Practitioners.

  • Cases where cancellation was requested voluntarily by taxpayer/legal heir.

  • Cases where returns remain unfiled; pending returns must first be filed and dues cleared.

🛠️ 3. Step-by-Step Process for Filing Revocation

As per GST Portal Manual:

1. Login at www.gst.gov.in using old credentials.

2. Navigate: Services > Registration > Application for Revocation of Cancelled Registration.

3. Aadhaar authentication/e-KYC upload mandatory if not done earlier.

4. Enter Reason for Revocation; upload supporting documents.

5. Select Authorized Signatory → Enter Place.

6. Submit with DSC/EVC.

7. ARN generated → Acknowledgement via email/SMS.

⏰ 4. Timelines & Delay Condonation

• Application to be filed within 30 days of cancellation order.

• Can be extended up to 90 days without condonation and up to 270 days with condonation by competent authority.

• After 270 days → Revocation not allowed; only appeal lies before Appellate Authority.

📌 5. Effect of Approval or Rejection

• Approval:

  • GSTIN reactivated from date of cancellation.

  • If one GSTIN is Regular/SEZ/ISD, other Composition GSTINs on same PAN converted to Regular.

  • Intimation sent via email/SMS.

• Rejection:

  • GSTIN remains inactive.

  • Order uploaded on portal, accessible via Notices & Orders.

❓ 6. FAQs (with Basis)

Q1. Where can I apply for revocation?
GST Portal → Services > Registration > Application for Revocation. (FAQ 1-2)

Q2. Can I apply if returns are pending?
No, pending returns and dues must be filed first. (FAQ 1)

Q3. Who cannot apply?
UIN holders, GSTPs, taxpayers who themselves requested cancellation. (FAQ 3)

Q4. What happens if approved?
GSTIN reactivated; intimation sent. (FAQ 4)

Q5. What if rejected?
GSTIN remains inactive; rejection order available online. (FAQ 5)

Q6. Is Aadhaar authentication/e-KYC mandatory?
Yes, if not already completed. (FAQ 8)

Q7. What if application filed after 270 days?
Not allowed; must file appeal. (Manual)

✅ 7. Compliance Checklist (Fillable Format)