GST registration revocation - restore a cancelled GSTIN

GST registration revocation is the process of reversing a suo motu cancellation of a GSTIN under Section 30 of the CGST Act, 2017. When the tax officer cancels a GST registration on their own (typically for 3 consecutive months of non-filing of returns), the taxpayer can apply for revocation by filing Form GST REG-21 within 30 days of the cancellation order. If approved, the GSTIN is restored with the same 15-digit number.

You can apply when: (1) GST registration was cancelled suo motu by the tax officer (not voluntarily), (2) you are within 30 days of receiving the cancellation order, (3) you have cleared all pending tax liabilities and filed all pending returns, (4) your business is still active and you intend to continue GST compliance. You cannot apply if you voluntarily cancelled via REG-19.

Form GST REG-21 is the application for revocation of GST registration cancellation filed on the GSTN portal within 30 days of the suo motu cancellation order. The form requires: (1) grounds for revocation, (2) reasons for non-compliance, (3) evidence of corrective action (filed returns, cleared dues), (4) undertaking for future compliance, and (5) details of the authorized signatory.

Under Section 30(1) of the CGST Act, 2017, Form GST REG-21 must be filed within 30 days of receiving the cancellation order. The limit is strict and non-extendable. Missing the deadline means the GSTIN cannot be restored - you must apply for a fresh GST registration with a new GSTIN number.

No. If you voluntarily cancelled your GST registration by filing Form GST REG-19, you CANNOT apply for revocation under Section 30. Revocation is only available for suo motu cancellations (cancelled by the tax officer). To resume GST compliance after a voluntary cancellation, you must apply for a fresh GST registration using Form GST REG-01, which assigns a new GSTIN.

Revocation (REG-21): applies to suo motu cancellations, filed within 30 days, restores the SAME GSTIN, faster process (15-30 days). Fresh registration (REG-01): applies to voluntary cancellations or after the 30-day window, assigns a NEW GSTIN, takes 3-7 working days, requires full KYC and documents again. Revocation is always preferable when available because it preserves your GSTIN.

If the tax officer rejects your REG-21 application, they must provide written reasons. You can appeal the rejection to the Appellate Authority under Section 107 of the CGST Act, 2017 within 3 months of receiving the rejection order. The appeal involves filing Form APL-01 with the Appellate Authority. Our Premium plan includes appeal support.

A show-cause notice (SCN) is issued by the tax officer when they require additional explanation before deciding on your revocation application. It asks: why were returns not filed, what corrective action was taken, and what guarantees future compliance. You must respond within 15 days with evidence. Ignoring the SCN leads to an ex-parte order rejecting your revocation application.

If your GST registration was cancelled under Section 29(5) - for fraud, willful misstatement, or suppression of facts - revocation under Section 30 is typically NOT available. The officer's discretion is wider in these cases. You may need to file a fresh registration (REG-01) and address the underlying compliance issues before applying.

ITC claimed before the cancellation period is retained in the GSTN system. When the GSTIN is restored, you can claim ITC on purchases made after the restoration date. ITC on purchases made during the cancelled period may need re-verification - some ITC may be time-barred under Section 16(4) if the underlying invoice is older than the prescribed time limit.

Once REG-21 is filed, the tax officer typically takes 15-30 days to process the application. If no show-cause notice is issued, the GSTIN is restored within 2 days of the officer's approval. If a show-cause notice is issued, add 15 days for your response and the officer's review. Total timeline: 15-45 days from filing REG-21 to GSTIN restoration.

If the 30-day window has passed, you cannot apply for revocation. You must apply for a fresh GST registration using Form GST REG-01. The new registration assigns a new GSTIN number. This means updating GSTIN on all invoices, bank accounts, vendor records, e-commerce platforms, and statutory registrations.

No. Once the GSTIN is cancelled, you do not file GSTR-1 or GSTR-3B for the cancelled period. After restoration, you file returns from the current month forward. However, if the officer raises queries about the period between cancellation and restoration, we advise on the appropriate response.

If your GSTIN was cancelled suo motu and you are within the revocation window, you should NOT make taxable supplies without a valid GSTIN. Making supplies without a valid GSTIN is an offence under Section 122, punishable with a penalty of ₹10,000 or the amount of tax involved, whichever is higher. Wait for GSTIN restoration before resuming taxable supplies.

Evidence of continued business activity strengthens your revocation application. Include: recent sales invoices, bank statements showing business transactions, rent receipts for business premises, employee records, and any contracts or purchase orders from the period after cancellation. The officer wants to see that the business is genuinely active and that the non-compliance was a temporary lapse, not a permanent shutdown.