GST Revocation
Apply to revoke a cancelled GST registration and restore an active GSTIN within the allowed window.
What's covered
- Revocation is the process of restoring a GST registration that the tax officer has cancelled, so that the business can resume making supplies and filing returns under its original GSTIN.
- It applies only where the cancellation was initiated by the officer of his own motion — a suo moto cancellation — usually for reasons such as a continued failure to file returns. It does not apply to a registration that the taxpayer chose to cancel voluntarily, which cannot be revoked.
- The application is governed by §30 of the CGST Act and is made in Form REG-21. Following the change brought in by Notification 38/2023 with effect from 1 October 2023, it must be filed within 90 days of the cancellation order, extendable by a further 180 days — a total of 270 days — with the Commissioner's approval.
- Before revocation can be granted, all pending returns up to the date of cancellation must be filed and any tax, interest and late fee due must be cleared, so we bring the account fully up to date as part of the application.
How we work
- 01
Clear pending returns and dues
Revocation is granted only on a compliant account, so we first file every outstanding return up to the date of cancellation and pay the related tax, interest and late fee.
- 02
File Form REG-21
The application for revocation is submitted in Form REG-21 on the GST portal within 90 days of the cancellation order, setting out the grounds and attaching the supporting records; the window can be extended by a further 180 days, to 270 days in all, with the Commissioner's approval.
- 03
Respond and obtain the order
If the officer needs more information he issues Form REG-23, to which we reply in Form REG-24 within the time allowed; the officer then either restores the registration by Form REG-22 or, where the case is not made out, rejects it by Form REG-05.
Documents required
- Copy of the cancellation order and the GSTIN concerned
- Portal login credentials for the cancelled registration
- Proof that all pending returns up to the cancellation date have been filed
- Challans evidencing payment of the outstanding tax, interest and late fee
- A statement of the grounds on which revocation is sought
- Any documents addressing the reason the registration was cancelled
Applicable laws & forms
- Central Goods and Services Tax Act 2017 §30 — revocation of cancellation of registration
- Central Goods and Services Tax Rules 2017 Rule 23 — application and procedure for revocation
- Notification 38/2023-Central Tax — 90-day window, extendable by 180 days (270 days total) with Commissioner approval, w.e.f. 1 October 2023
- Form GST REG-21 — application for revocation; REG-22 approval, REG-23 clarification, REG-05 rejection
Frequently asked questions
Government fees
- Statutory / government fee (indicative)
- ₹0
Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.