GST revocation asks the officer to cancel the cancellation of your registration. Under section 30 of the CGST Act and Rule 23 it applies where the proper officer cancelled the registration on his own motion, and you apply in Form GST REG-21 within 90 days of service of the cancellation order. We prepare and file the application and follow it up.
Section 30 of the CGST Act lets a registered person whose registration was cancelled by the proper officer on his own motion apply to have the cancellation revoked. Rule 23 sets the procedure: you apply on the GST portal in Form GST REG-21, and the officer either revokes the cancellation by an order in Form GST REG-22 or rejects the application by an order in Form GST REG-05, after a show-cause notice in Form GST REG-23 and your reply in Form GST REG-24.
Cancelled by the officer / Cancelled on your own application / Window has lapsed
What, Time, Basis
Count from the day the cancellation order was served on you.
GSTIN and portal login access
These are amounts owed to the government on the pending returns.
Returns or dues still pending: The default has to be cured first.
The GSTIN stays cancelled: No tax invoices and no input tax credit.
Review of the cancellation order: We check the ground, the service date and the time left.
Our fee starts at ₹999 + GST for a revocation within the 90 days, ₹1,499 + GST with a request to extend the time, and ₹3,000 + GST with a reply to a show-cause notice. We confirm the exact amount before filing. Any tax, interest or late fee is paid to the government and is separate.
90 days from the date the cancellation order is served on you. The Commissioner, or an officer authorised by him, can extend this by up to a further 180 days for sufficient cause, with reasons in writing (Notification 38/2023-CT, in force from 1 October 2023). The older 30-day limit no longer applies.
Section 30(1) covers a cancellation by the proper officer on his own motion. A cancellation you applied for yourself is not covered by that text, and the usual route is to apply for a fresh registration.
Form GST REG-21. If the officer revokes, the order is in Form GST REG-22. If the officer rejects, the order is in Form GST REG-05, after a show-cause notice in Form GST REG-23 and your reply in Form GST REG-24.
Yes, where the cancellation was for non-filing. File the returns due up to the cancellation and pay the tax, interest and late fee, then apply.
No. The officer decides after examining the application, and after hearing you if a show-cause notice is issued. Nobody can promise the outcome.
Yes, if the cancellation is revoked. Revocation restores the registration, so the GSTIN is the same.
The options are an appeal against the cancellation order under section 107 or a fresh registration. Which is right depends on your facts, so take advice from a lawyer or CA. Our team can review your case.
A composition taxpayer who has not filed the return for a financial year beyond 3 months from its due date (section 29(2)(b)), or any other registered person who has not filed for the continuous period Rule 21 prescribes: six months for monthly filers and two tax periods for quarterly (QRMP) filers (section 29(2)(c)). Both tests have applied since 1 October 2022.
Yes. After revocation the returns for the period from cancellation (or its retrospective effective date) to revocation have to be filed within 30 days of the revocation order (confirm).
We have not found a portal fee for Form GST REG-21, and we confirm this on the portal before we file. You will still owe any tax, interest and late fee on the pending returns.
No. Revocation is an application to the proper officer under section 30. An appeal against the cancellation order under section 107 is a separate remedy. StampMitra is a filing assistance platform and not a law firm, so for an appeal take legal advice.