How to Revoke Cancelled GST Registration: Step-by-Step Guide

GST registration is central to everyday business compliance. When it gets cancelled, routine work like issuing tax invoices, filing returns, or using input tax credit is immediately affected.

In many cases, the cancellation is done by the department because returns were not filed or compliance issues were left unattended. Such cancellations are not always final. The law allows businesses to correct these lapses and continue with the same GST number instead of starting over.

This process is called revocation of cancelled GST registration. It is available only in limited situations and within fixed timelines. Having clarity on this makes the revocation process easier to handle.

Step-by-Step Process to Apply for Revocation of GST Registration

Getting a cancelled GST registration back takes a few steps. The first part is fixing what went wrong earlier, such as pending returns or unpaid dues. Until these issues are cleared, the revocation request cannot be submitted on the portal.

Once the basic compliance gaps are fixed, the remaining steps are completed online through the GST portal. Each stage has a clear purpose and should be followed in order.

Step 1: Complete All Pending GST Compliances

This step comes first and cannot be skipped.

If your GST registration was cancelled due to missed returns or unpaid dues, you must:

• File all pending GST returns
• Pay outstanding tax amounts
• Clear interest, late fees, and penalties

Only after this is done will the option to apply for revocation become available.

Once pending returns and dues are cleared, it’s important to stay on track going forward. Missing deadlines again can lead to fresh compliance issues or even another cancellation. Keeping a clear view of return due dates helps avoid this. To keep track of what needs to be filed and when, you can go through our blog on GST Compliance Calendar for FY 2026-27: Filing Schedule & Due Dates.

Step 2: Log in to the GST Portal

After clearing all dues:

• Log in to the GST portal using your GST credentials
• Go to Services → Registration → Application for Revocation of Cancellation of Registration

If compliances are incomplete, this option will remain inactive.

Step 3: Submit Form GST REG-21

The revocation request is filed using Form GST REG-21.

In this form, you are required to:

• State why the registration was cancelled
• Explain the reason for the lapse
• Mention the steps taken to correct it
• Upload documents if asked

Keeping the explanation clear and factual helps avoid follow-up queries.

Step 4: Application Review by Tax Officer

Once the application is submitted, it is reviewed by the proper officer.

Within 30 days, the officer may:

• Approve the revocation request, or
• Issue a notice asking for clarification

If no notice is issued, no action is required from your side during this stage.

Step 5: Reply to Show-Cause Notice (If Issued)

If a notice is received, it must be replied to within the given time.

The reply should:

• Address the points raised in the notice
• Be supported with relevant documents, if needed

Delays or incomplete replies at this stage can lead to rejection.

Step 6: Order for Revocation or Rejection

After reviewing the reply:

• The officer may approve the request and restore the GST registration, or
• Reject the application if the explanation is not satisfactory

Once approved, the GST registration becomes active again. Regular filing and compliance must continue to avoid future cancellation.

Common Reasons for GST Cancellation by Department

GST registration is usually cancelled when ongoing compliance is not maintained. In most cases, the department steps in only after repeated defaults or serious issues are noticed.

Some of the common situations where the department may cancel a GST registration include:

• GST returns are not filed for a long period, such as six consecutive months, or three tax periods for composition taxpayers
• Goods or services are supplied without issuing proper tax invoices
• Fake or incorrect invoices are issued without actual supply, leading to misuse of input tax credit or refunds
• GST is collected from customers but not paid to the government for several months
• Tax, interest, or penalties remain unpaid even after the due date
• The business is no longer required to deduct or collect tax under GST
• The business no longer needs GST registration under the law
• Serious errors or misconduct by a GST practitioner handling the compliance
• The business has been closed or operations have stopped
• There is a change in the business structure resulting in a new PAN
• The taxpayer is no longer liable to pay GST
• The business is transferred due to sale, merger, lease, or similar arrangements
• The proprietor passes away, in case of a sole proprietorship
• Registration was obtained using incorrect details or by hiding important facts

If a GST registration is cancelled for any of these reasons, revocation may still be possible, provided the underlying issues are addressed and the application is filed within the allowed time.

Who Can Apply for Revoke of GST Registration?

You can apply for revocation if all of the following apply:

• GST registration was cancelled by the department
• Pending GST returns are filed
• Tax, interest, late fees, and penalties are paid
• Application is filed within the allowed time

If these conditions are met, revoke of GST registration can be requested online.

Time Limit for Revocation of GST Registration

When the GST department cancels a registration, there isn’t unlimited time to act. The law allows a 90-day window from the date of the cancellation order to apply for revocation. Missing this timeline can make restoring the registration much harder.

If this deadline is missed, the law allows additional time, but only in limited cases. On showing a valid reason for the delay, the tax authorities may grant an extension of up to 180 days beyond the initial period. This extension is not automatic and depends on the officer’s satisfaction.

In practical terms:

• Standard time limit: 90 days from the date of cancellation order
• Extension possible: up to 180 days, subject to approval

If the application is not filed within this extended window, revocation may no longer be possible, and a fresh GST registration may be the only option.

How to Revoke Cancelled GST Registration After 180 Days

This is a common concern.

If 180 days have passed:

• Automatic revocation is not available
• You must seek discretionary relief

Possible options include:

• Applying for extension with valid justification
• Filing a writ petition in exceptional cases
• Exploring fresh GST registration if revocation is not permitted

The approach depends on the facts of each case. Professional guidance becomes important here.

What Happens After GST Revocation is Approved?

Once the revocation of GST registration is granted:

• GSTIN becomes active again
• You can issue GST invoices
• Returns must be filed regularly going forward
• Past compliance remains subject to scrutiny

Revocation restores registration, not past defaults.

Conclusion

GST cancellation can feel like a dead end, but in many cases, it isn’t. If the cancellation was done by the department, businesses are given a chance to restore the registration by fixing the issues and applying within the prescribed timeline.

The process itself is straightforward, but delays, missed deadlines, or incomplete filings can make things complicated. LegalWiz helps businesses handle revocation matters and online GST registration in a clear and practical way, so compliance doesn’t turn into a long-drawn problem. Acting early and getting the process right can save both time and effort in the long run.