What is GST Revocation?
GST revocation is the process of restoring a GST registration that has been cancelled by the tax authorities. This process is available only when the cancellation has been initiated by the department, not when the taxpayer has applied for voluntary cancellation.
Who Can Apply for GST Revocation?
Taxpayers whose GST registration has been cancelled by the proper officer on their own motion (suo moto)
Entities who have corrected the reason for cancellation (e.g., filed all pending returns, paid dues)
Not eligible:
Taxpayers who have themselves applied for cancellation (except in certain cases with valid reasons and departmental approval)
Common Reasons for GST Cancellation by Authorities
| Reason for Cancellation | Description |
|---|---|
| Non-filing of GST returns | Failure to file returns for six consecutive months (normal) or three quarters (composition) |
| Non-conduct of business | Not conducting business from the declared place |
| Fake invoicing or fraud | Issuing invoices without actual supply, availing ineligible ITC, or fraudulent activities |
| Violation of GST law | Violating anti-profiteering rules, GST provisions, or wrongful claim of ITC |
| Other non-compliance | Not commencing business, not responding to notices, or other significant violations |
Required Documents for GST Revocation
| Document Type | Details/Description |
|---|---|
| PAN Card (Business/Owner) | Self-attested copy |
| GST Registration Certificate | Copy of cancelled GST certificate |
| Address Proof | Rent agreement, utility bill, or property document |
| Bank Account Details | Passbook, statement, or cancelled cheque |
| Filed GST Returns | Proof of filing all pending returns for the period up to cancellation |
| Tax Payment Receipts | Challans for all dues, interest, late fees, and penalties paid |
| Affidavit/Declaration | Stating compliance and no pending dues (if required) |
| Board Resolution/Consent | For companies/LLPs changing authorized signatory |
| Other Supporting Documents | As requested by the GST officer |
GST Revocation Online: Step-by-Step Process
1. File All Pending Returns & Pay Dues
Ensure all pending GST returns are filed up to the date of cancellation.
Pay all outstanding taxes, interest, late fees, and penalties.
2. Prepare and Organize Documents
Gather all required documents as listed above.
3. Apply for Revocation (Form GST REG-21)
Log in to the GST portal.
Navigate to Services → Registration → Application for Revocation of Cancellation.
Fill in the reasons for revocation and attach supporting documents.
Submit the application using DSC or EVC.
4. Officer Review and Show Cause Notice (if any)
The GST officer reviews the application.
If not satisfied, a show cause notice (FORM GST REG-23) is issued.
Respond within 7 working days using FORM GST REG-24, providing clarifications and additional documents if required.
5. Final Order
If satisfied, the officer revokes the cancellation and issues an order (FORM GST REG-22) within 30 days.
If not satisfied, the application is rejected with reasons (FORM GST REG-05).
6. Post-Revocation Compliance
File all returns due from the date of cancellation until the date of revocation within 30 days of revocation order.
GST Revocation Compliance Checklist
| Step/Requirement | Description |
|---|---|
| Eligibility Check | Confirm cancellation by department, not voluntary |
| File Pending Returns | File all GST returns up to cancellation date |
| Pay All Dues | Settle all taxes, interest, late fees, and penalties |
| Document Collection | Gather all required proofs and supporting documents |
| Application Submission | File Form GST REG-21 with reasons and attachments |
| Respond to Notices | Reply promptly to any show cause notice (REG-23) within 7 working days |
| Officer Approval | Await order in REG-22 (approval) or REG-05 (rejection) |
| Post-Revocation Returns | File all pending returns within 30 days of revocation order |
| Deadline Compliance | Apply for revocation within 90 days (extendable up to 270 days with approval) |
Frequently Asked Questions (FAQs)
What is the time limit for applying for GST revocation?
The application must be filed within 90 days from the date of cancellation order. This can be extended by up to 180 days (total 270 days) with valid reasons and approval.
Can I apply for revocation if I have not filed all returns?
No. All pending returns must be filed and dues paid before applying for revocation.
What happens if my revocation application is rejected?
You can respond to a show cause notice if issued, or appeal the rejection as per GST law.
What is the process after revocation is approved?
You must file all returns due from the date of cancellation to the date of revocation within 30 days.
What are the penalties for late filing of returns before revocation?
Late fees are ₹50 per day (₹25 CGST + ₹25 SGST), capped at ₹10,000 per return. Interest at 18% per annum applies to unpaid tax.
Get Started
Contact us today for expert assistance in restoring your GST registration. Experience a hassle-free, secure, and fully compliant revocation process—so your business can get back on track.
Let our professionals handle your GST revocation so you can stay compliant and stress-free.
Reviews
There are no reviews yet.