GST Registration Revocation Online in India
If a GST officer has cancelled your registration - not a voluntary cancellation you initiated yourself - you can apply to have it restored. This guide explains revocation: who qualifies, the exact steps to follow, and what happens once your GSTIN is reactivated.
What Is Revocation of GST Registration?
Revocation means reversing a cancellation that was ordered by a GST officer. It is different from cancellation. Cancellation ends a registration; revocation restores it. You can only apply for revocation when the cancellation was officer-initiated - if you cancelled the registration yourself, revocation does not apply.
Once revocation is approved, your GSTIN is reactivated from the date of the original cancellation order - not from the date you applied for revocation. This means you are treated as having been registered continuously.
Grounds for Applying for Revocation
- Your business has resumed operations after a temporary closure.
- The cancellation order contained an error - for example, wrong GSTIN or wrong date.
- You have since cleared all pending returns and arrears, regularising your compliance.
- The reason cited for cancellation no longer exists.
Who Is Eligible?
Key condition: officer-initiated cancellation only
You must not have cancelled the registration yourself. Revocation applies only where the cancellation was made by a proper officer under Section 29(2) of the CGST Act.
You must apply within 90 days of the date of the cancellation order. If your registration was cancelled because you failed to file returns, you must file all outstanding returns and clear any outstanding tax, interest, and penalties before the revocation application will be accepted.
If the officer rejects your revocation application, you may appeal to the appellate authority within 30 days of receiving the rejection order.
Step-by-Step Revocation Process
Log in to the GST portal
Visit gst.gov.in and log in with your credentials. Your cancelled GSTIN should still appear in the portal.
File all pending returns
If the cancellation was triggered by non-filing, clear every outstanding return - GSTR-1, GSTR-3B, or CMP-08 as applicable - before proceeding. The portal will block the revocation form if returns are pending.
Navigate to Form REG-21
Go to Services → Registration → Application for Revocation of Cancelled Registration. This opens Form REG-21.
State your reason and upload documents
Describe why the registration should be revoked. Upload a reason letter, proof of return filings, and evidence of business continuity.
Submit the application
Submit using your DSC (for companies and LLPs) or EVC. The portal will generate an acknowledgement.
Receive acknowledgement (Form REG-22)
You will receive a REG-22 acknowledgement confirming the application has been lodged. Keep this for your records.
Officer processes the application within 30 days
The proper officer reviews the application. If approved, the GSTIN is restored. If rejected, a REG-05 order is issued with reasons.
Documents Required
- ✓Reason letter explaining why revocation should be granted
- ✓Proof of compliance - filed return acknowledgements for all pending periods
- ✓Payment receipts for any outstanding tax, interest, or late fees
- ✓Business continuity proof - latest bank statement, utility bill, or active contract
Penalties and Post-Revocation Obligations
Once your registration is revoked, you are required to comply with all GST obligations from the date of the original cancellation. Missed returns for the intervening period must be filed promptly.
| Violation | Penalty |
|---|---|
| Non-filing of returns after revocation | ₹50 per day, up to a maximum of ₹5,000 per return |
| Continued non-compliance post-revocation | Re-cancellation of the GSTIN by the officer |
Keep your compliance current after revocation. A second cancellation for the same reasons is harder to revoke and may invite further scrutiny.
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