Imagine this: you’ve worked hard to build your business, but suddenly, your GST registration gets cancelled. This cancellation means you can’t issue GST invoices, claim ITC, or legally continue your business operations. For many taxpayers, this feels like a lock on the door of their shop.
But all hope isn’t lost. The law provides a remedy called “Revocation of Cancelled GST Registration”. Simply put, it’s your chance to restore your GST number and resume business as usual.
In this blog, we’ll break down:
- What revocation means,
- Who is eligible,
- The time limits and legal provisions,
- The step-by-step application process,
- Relevant case laws and circulars,
- FAQs and practical insights.
🔹 What is Revocation of Cancelled GST Registration?
Revocation means restoring something that was taken away. Under GST, when your registration is cancelled by the tax officer (suo motu cancellation), you can file for revocation if you believe the cancellation was unfair, or if you have now complied with pending requirements.
👉 Important: If you cancel your own GST registration voluntarily, revocation is not possible. Revocation applies only to cancellations made by the proper officer.
🔹 Legal Provisions
- Section 30 of the CGST Act, 2017 – Governs revocation of cancelled registration.
- Rule 23 of the CGST Rules, 2017 – Specifies procedure, timelines, and forms.
- Form GST REG-21 – Application for revocation.
- Form GST REG-22 – Order of revocation (if approved).
- Form GST REG-23 – Show cause notice for rejection.
- Form GST REG-24 – Order of rejection.
🔹 When Can You Apply for Revocation?
You can apply for revocation only if:
- Your registration was cancelled by the department, not voluntarily.
- You have filed all pending GST returns up to the date of cancellation.
- You have paid all outstanding tax, interest, penalty, and late fees.
- You apply within the prescribed time limit (30 days, extendable).
🔹 Time Limit for Filing
- Initially: 30 days from service of cancellation order.
- Extended Time (as per Notification No. 34/2021-CT dated 29.08.2021):
- Additional time up to 60 days by Joint/Additional Commissioner.
- Further extension up to 90 days by Commissioner.
Thus, a taxpayer may get up to 90 days in total.
🔹 Step-by-Step Procedure
✅ Step 1: Log in to GST Portal
Visit www.gst.gov.in, navigate to Services → Registration → Revocation of Cancelled Registration.
✅ Step 2: File Application (REG-21)
- Enter cancellation order details.
- Provide reasons for revocation (e.g., compliance done, returns filed, taxes paid).
- Upload supporting documents (payment challans, compliance proofs, returns acknowledgement).
✅ Step 3: Officer’s Examination
- Proper officer examines application.
- If satisfied → Order in REG-22, restoring registration.
- If not satisfied → Show cause notice in REG-23.
✅ Step 4: Reply to SCN
- File reply in REG-24 within 7 working days.
- Provide documents, case laws, or explanations.
✅ Step 5: Final Order
- If reply accepted → GST registration restored.
- If rejected → Order in REG-24, communicated on portal.
🔹 Checklist Before Filing Revocation
✔️ File all pending GST returns (GSTR-3B, GSTR-1, annual returns).
✔️ Pay all outstanding liabilities (tax, interest, penalty, late fees).
✔️ Ensure ITC reversals (if required under Sec. 17(5) or Rule 42/43).
✔️ Collect payment challans & acknowledgments as proof.
✔️ Draft reasoned application (professional language helps).
🔹 Real-Life Example
A textile trader in Surat had his GST registration cancelled due to non-filing of GSTR-3B for 6 months. He cleared all pending returns and dues in one go and applied for revocation under REG-21 within 30 days.
The officer initially issued a show cause notice, questioning why registration should be restored. With proper proof of compliance and reference to Section 30, the officer allowed revocation.
🔹 Important Circulars and Case Laws
- CBIC Circular No. 148/04/2021-GST (18.05.2021) – Clarified revocation provisions, timelines, and extensions.
- Limra Traders vs. State of Jharkhand (2025) 28 Centax 311 (Jhar.) – Demand orders without opportunity of personal hearing are invalid; procedural fairness is key.
- Laxman Das Jaisinghani vs. Union of India (2025) 28 Centax 265 (M.P.) – Offline appeal filing allowed when GST orders not uploaded on portal; strengthens taxpayer rights.
- McLeod Russel India Ltd. vs. Union of India [2025] 172 taxmann.com 663 (Gauhati) – ITC cannot be denied merely due to supplier default; reinforces fairness in GST administration.
Although not directly on revocation, these judgments show courts’ insistence on natural justice, which can be invoked when challenging arbitrary cancellations.
🔹 FAQs
Q1. Can I apply for revocation if I voluntarily cancelled GST registration?
👉 No. Revocation is only for cancellations done by the officer.
Q2. What happens if revocation is rejected?
👉 You may appeal before the Appellate Authority under Section 107 CGST Act within 3 months.
Q3. Can revocation be filed if returns are still pending?
👉 No. First, all pending returns must be filed and dues paid.
Q4. Can revocation be filed offline?
👉 Generally online, but courts (e.g., MP High Court in Laxman Das Jaisinghani) have allowed offline where portal issues exist.
Q5. How long does it take for approval?
👉 Usually 7–30 days depending on officer’s examination.
🔹 Practical Tips
💡 Always track return filings on GST portal to avoid suo motu cancellation.
💡 Keep compliance calendar for due dates.
💡 If cancellation order seems arbitrary, consider appeal under Sec. 107 alongside revocation.
💡 Professional drafting of revocation application can improve chances of success.
💡 Maintain proper records of challans, returns, correspondence.
Cancellation of GST registration is a major blow to any business, but the law recognizes genuine errors and offers a revocation window. By understanding Section 30, Rule 23, and the prescribed process, businesses can restore their registration and continue operations.
The key is timely action, full compliance, and proper representation. Delay or casual filing may cost you your GST identity permanently.
👉 In short:
- File pending returns,
- Pay dues,
- Apply for revocation with documents,
- Respond to SCN if raised,
- Follow up until order of restoration.
With professional guidance and timely compliance, revocation becomes a second chance — a reset button for your GST journey.
