How do I revoke a cancelled GST registration?

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerApply for revocation in Form GST REG-21 on the portal, generally within 90 days of the cancellation order — after filing all pending returns and paying the tax, interest and late fees. If the officer is satisfied, the registration is restored (REG-22). The pending-return clearance is the crucial step.

File the pending returns first

If your registration was cancelled for non-filing, you must first file all the outstanding returns and pay the tax, interest and late fees. Revocation is not granted while returns remain pending — clearing them is the substance of the application.

The application

You then file Form GST REG-21 on the portal, generally within 90 days of the cancellation order (extendable in some cases). The officer reviews it and, if satisfied, restores the registration via REG-22; if not, issues a notice for your reply. Confirm the current time limit, which has been amended.

A worked example

Example: your GSTIN was cancelled in March for six months of non-filing. You file the six returns with late fees, pay the dues, then submit REG-21 within 90 days. The officer restores the registration, and you continue on the same GSTIN — preserving your ITC chain and history. Miss the window and you may have to re-register fresh. Our team can complete the filings and revocation.

GST

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This answer is general information for businesses, not tax advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.