GST Revocation
- Art Teacher
- London, UK
- 5-7 Hrs
Running a business under GST requires strict compliance with return filing, payment, and other regulatory requirements. But what happens when a business fails to meet these obligations? The GST authorities may cancel the GST registration, effectively barring the taxpayer from legally continuing operations. However, the law offers a second chance through the revocation of cancellation. GST Revocation is the process by which a taxpayer can request to restore their cancelled registration—provided the cancellation was not due to voluntary surrender. This revocation is crucial for businesses that wish to resume lawful operations and retain their input tax credits.
- Application for revocation (Form GST REG-21)
- Detailed Reason for revocation of cancellation
- Copies of GST returns filed post-cancellation
- Proof of tax payment, interest, and late fee (if any)
- Declaration or Affidavit stating compliance
- Board Resolution/Authorization (if applicable for companies/LLPs)
- Any supporting correspondence with GST authorities (if applicable)
- Log in to GST Portal
- Navigate to Services → Registration → Application for Revocation of Cancelled Registration
- Fill Form REG-21 with the reason for revocation and attach supporting documents
- File all pending GST returns and pay any outstanding tax, interest, or penalty
- Submit application using DSC/EVC
- The proper officer may issue Form REG-23 for clarification
- File a reply in Form REG-24 within 7 working days, if REG-23 is received
- Upon satisfaction, the officer will approve via Form REG-22 within 30 days
FAQs
Only those whose GST registration was cancelled by a tax officer (not voluntary) and who have filed all pending returns and cleared dues are eligible to apply for revocation.
The application must be filed within 30 days from the date of service of the cancellation order. It can be extended up to 90 days (in 3 phases of 30 days each) with proper justification.
The applicant must reply in Form REG-24 within 7 working days, explaining why their revocation request shouldn’t be rejected; the officer will decide after evaluating the reply.
Filing GSTR-9 (annual return) is required only if due for that year and the turnover threshold is crossed, but all pending regular returns (GSTR-1, 3B) must be filed before revocation.
GSTIN status remains inactive, a rejection order is sent to the applicant, and business operations under that GSTIN cannot resume; a fresh application or appeal can be filed if allowed.