If the officer cancelled your GST registration and the 90 days from service of the order have passed, you can still apply for revocation, but only if the Commissioner or an authorised senior officer extends the time, by up to 180 days, for sufficient cause. If the officer has instead sent a show-cause notice in Form GST REG-23, you reply in Form GST REG-24 within seven working days. We prepare the extension request, file Form REG-21 and write the reply.
Rule 23 gives 90 days from service of the cancellation order to apply in Form GST REG-21. After that the Commissioner, or an officer authorised by him who is not below the rank of Additional or Joint Commissioner, may extend the period by up to 180 days more, on sufficient cause being shown and for reasons recorded in writing (Notification 38/2023-CT, from 1 October 2023). The furthest possible day is therefore day 270 from service.
We did not find a government fee for Form REG-21 and confirm this on the portal before filing.
Count from the day the order was served on you.
90 days have passed / You got a REG-23 notice / Not on this page
The law asks for sufficient cause and written reasons. We cannot promise the officer will accept yours.
You have seven working days from service of the notice, so we start the day you tell us.
Cancellation order (Form GST REG-19), with the date it was served
Owed to the government, not part of our fee. Every pending return carries its own late fee.
We confirm the exact amount before filing. Tax, interest and late fee on pending returns are separate.
No real cause for the delay: A vague request with no proof gives the officer no reason to extend.
We do: Check the order, the service date and the time left; write the extension request or the REG-24 reply; file Form REG-21 or REG-24; follow up with the officer.
Yes, but only if the Commissioner, or an officer authorised by him who is not below Additional or Joint Commissioner, extends the time for sufficient cause, with reasons in writing, by up to 180 more days. The furthest possible day is day 270 from service.
No. The officer must be satisfied that there was sufficient cause and must record reasons in writing. We prepare the request, but nobody can promise it will be allowed.
From service of the cancellation order on you, not from the date printed on it. The two can differ, so check the date on your portal.
It is the officer's show-cause notice before he can reject your revocation application. You reply in Form GST REG-24 within seven working days of service of the notice. The officer then decides within 30 days of the reply.
Tell us anyway. The officer decides on the notice and what is on record, and may reject by Form GST REG-05. Whether anything can still be done depends on the order and your facts, which our team reviews.
Where the cancellation was for non-filing, yes. No application is allowed until the returns due up to the cancellation are filed and the tax, interest, penalty and late fee are paid. That is a separate order at the return-filing price.
A rejection is by an order in Form GST REG-05. The next step, such as an appeal under section 107, has its own and shorter time limit and depends on your facts. Take advice from a lawyer or CA; our team can review the order with you.
Revocation under Rule 23 is not available. The ways back are a fresh registration or, on legal advice, an appeal. See our GST registration page.
The returns for the period from the cancellation (or its retrospective effective date) to the revocation order, within 30 days of the revocation order.
From ₹1,499 + GST for a revocation with an extension request and ₹3,000 + GST with a reply to a show-cause notice in Form GST REG-24. Pending returns are a separate order at the return-filing price. We confirm the exact amount before filing, and found no government fee for Form REG-21. Tax, interest and late fee go to the government.