GST Revocation: Get Your Cancelled GST Registration Back
GST revocation is how you ask the GST officer to restore a registration that was cancelled on his own motion, usually for not filing returns. The application is Form GST REG-21 on the GST portal, normally within 90 days of the cancellation order. We prepare it, clear the pending returns and track the officer’s reply.
What it is
GST revocation means the proper officer withdraws his own cancellation order and your GSTIN comes back to life. It is not a fresh registration. Your old GSTIN, your history and your input tax credit position continue as before.
The law is Section 30 of the CGST Act, 2017 read with Rule 23 of the CGST Rules. You apply in Form GST REG-21 on the GST portal. The officer replies in Form GST REG-22 (restored), Form GST REG-23 (show cause) or Form GST REG-05 (rejected).
Who it applies to
Cancelled for not filing returns
Picture a Faridabad trading firm that went quiet in a slow season and stopped filing. It skipped returns for six months, or a composition dealer who missed the statements for three quarters in a row, and then got a show cause notice (REG-17) followed by a cancellation order (REG-19).
Cancelled without a proper reply
The show cause notice went to an old email or was never seen, so no reply was filed. If the order itself looks mechanical or backdated, a revocation application (and, where needed, an appeal) can address that.
Cancelled by the officer on another ground
Section 29(2) lets the officer cancel for other reasons too, such as not starting business within six months of registration. If the ground has been cured, you can ask for revocation.
Why it matters
Your GSTIN is your licence to trade
Buyers who are registered will not take your invoice without a live GSTIN. Many Faridabad manufacturers and traders lose orders the day their registration shows as cancelled.
Input tax credit stops leaking
While the registration is cancelled, your customers cannot claim credit on your invoices and you cannot claim credit on your purchases. Revocation ends that.
Cheaper than starting again
A new GST registration means a new number, new portal setup, and fresh bank, e-way bill and marketplace updates. Restoring the old one keeps everything linked.
Documents required
For the application
- Copy of the cancellation order (REG-19) and the show cause notice (REG-17)
- GST portal login or the details to reset it
- Reason for non-filing, in plain words
To clear the default
- Sales and purchase data for every pending tax period
- Challans or bank proofs for tax, interest and late fee paid
- Latest GSTR-1 and GSTR-3B drafts if already prepared
If an appeal is needed
- Certified copy of the rejection order (REG-05)
- Grounds of appeal drafted from the order
- Proof of the pre-deposit of tax, where the appeal needs one
How it works
Read the cancellation order
We check the ground, the date and the service date of the order. The 90-day clock starts from service, so we confirm it first.
File every pending return
Here is the catch: if cancellation was for non-filing, Rule 23(1) does not allow a revocation application until the returns are furnished and the tax, interest and late fee are paid. We prepare and file them on the GST portal.
Submit Form GST REG-21
We upload the application with the reason and supporting papers, sign it with your DSC or EVC, and give you the ARN.
Answer the officer and follow the order
If the officer issues REG-23, the reply goes in Form GST REG-24 within seven working days. A restoration order (REG-22) is due within 30 days of the application or the reply.
Timelines
90 days
The normal window to file REG-21, counted from service of the cancellation order under Rule 23(1).
Up to 180 more days
The window can be extended on sufficient cause, by up to 180 days, so the outer limit is 270 days from service.
7 working days, then 30 days
Seven working days to reply to REG-23 with REG-24. The officer’s order follows within 30 days.
What happens if you miss it
The window closes
After the extended period you cannot apply under Section 30. The only route left is a fresh registration, and the old GSTIN stays cancelled.
Liability does not go away
Under Section 29(3), cancellation does not cancel dues. Tax, interest and late fee for the period before cancellation stay payable.
Rejection needs an appeal
If the officer rejects the application, an appeal under Section 107 must be filed within three months, with one more month allowed on sufficient cause.
Revocation, appeal or fresh registration
Which route fits depends on the facts. This table is the short version.
| Situation | Usual route | Time limit |
|---|---|---|
| Cancelled by the officer; you want the same GSTIN back | Revocation, Form GST REG-21 | 90 days from service, extendable |
| Revocation rejected in Form GST REG-05 | Appeal under Section 107 | 3 months, plus 1 month if cause shown |
| Show cause notice still pending, order not yet passed | Reply in Form GST REG-18 under Rule 22 | 7 working days |
| You applied for cancellation yourself | Fresh registration, not revocation | No fixed limit |
| Window to revoke has closed | Fresh registration | Not applicable |
If your notice is still at the show cause stage, our GST notice reply service is the better fit. If you want the full picture of why registrations get cancelled and what the final return looks like, read about GST cancellation.
Frequently asked questions
How do I file GST revocation online?
Log in to the GST portal, go to Services, then Registration, then Application for Revocation of Cancelled Registration, and submit Form GST REG-21 with the reason and papers. File it within 90 days of the cancellation order, after clearing all pending returns. You get an ARN to track. We prepare the application and the pending returns so nothing bounces back at the officer’s desk.
What is the time limit for GST revocation?
The time limit is 90 days from the date the cancellation order was served, under Rule 23(1) of the CGST Rules. It can be extended on sufficient cause by up to 180 days, so the outer limit is 270 days. Do not count on the extension. Start as soon as you see the order, and we will check the service date for you.
Can I get my GST number back if I stopped filing returns?
Yes, but you must file every pending return first. Rule 23(1) bars a revocation application for non-filing cancellations until the returns are furnished and tax, interest and late fee are paid. Once that is done, REG-21 can go in. We handle the filing in the right order.
How long does the officer take to restore a cancelled GST registration?
The officer must pass an order in Form GST REG-22 within 30 days of the application. If a show cause notice (REG-23) is issued, you reply in REG-24 within seven working days and the order follows within 30 days of that reply. Delays do happen in practice, so we follow up on the portal and with the jurisdictional office.
What if my revocation application is rejected?
You can file an appeal under Section 107 of the CGST Act within three months of the rejection order, and the appellate authority can allow one more month for sufficient cause. We prepare the grounds and papers, while the appeal itself is argued by a practising advocate where one is needed.
Can I revoke if I applied for GST cancellation myself?
No. Section 30 covers cancellations ordered by the officer on his own motion. If you surrendered the registration yourself, the way back is a fresh GST registration, which gives a new GSTIN. The new registration is quick once your address proof and documents are in order.
Do I have to pay anything to get the registration restored?
There is no government fee for filing REG-21. You do pay the tax, interest and late fee for the pending returns, as the law requires. We add up the exact amount before you pay, so the payment and the return match the first time.
Will my old GSTIN and input tax credit continue after revocation?
Yes. Revocation restores the same GSTIN, so your login, e-way bill and invoice history continue. Credit that stayed in your ledger remains subject to the usual rules. We then reconcile your ledger so the credit position is clean.
Should I file the final return GSTR-10 or apply for revocation?
If you want the business to continue, apply for revocation. The final return under Section 45 is due within three months of the cancellation order and assumes the business is closing. If the revocation window is open, we compare both routes before you file anything. Missing the final return has its own late fee, so decide early.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
Government charges you may meet on this route: there is no portal fee for Form GST REG-21. Late fee under Section 47 is ₹100 per day under the CGST Act (with an equal State GST amount), capped at ₹5,000 under each Act, for pending returns; interest on unpaid tax runs under Section 50.
Ready to begin?
Send us your cancellation order and we will tell you whether revocation is still open and what must be filed first.