Was your GST registration cancelled by the tax officer? You can apply for revocation within 30 days using Form REG-21. This guide covers eligibility, step-by-step process, timelines, and what happens if your revocation is approved or rejected.
Revocation is available ONLY when registration was cancelled by the tax officer (suo-motu via REG-17). Voluntary cancellations cannot be revoked — you must apply for fresh registration.
Application for revocation must be filed within 30 days of the service of cancellation order. After 30 days, you lose the right to revoke and must apply fresh.
If 30-day period expired, you can apply to Additional/Joint Commissioner for extension up to 30 days. Further extension of 30 more days possible from Commissioner. Total max: 90 days.
Before applying for revocation, ALL pending returns (GSTR-1, GSTR-3B) up to the date of cancellation must be filed along with applicable late fees and interest.
All tax dues, interest, penalties, and late fees must be cleared before the revocation application can be processed.
File all pending GSTR-3B and GSTR-1 from the date of cancellation to the date of application. Pay all tax, interest, and late fees. This is a prerequisite — portal won't allow REG-21 without it.
Visit gst.gov.in → Login with your credentials → Services → Registration → Application for Revocation of Cancelled Registration.
Enter the reason for seeking revocation. Explain why the registration should be restored — e.g., returns filed now, reasons for non-filing, compliance commitment.
Attach proof of compliance — return filing acknowledgements, tax payment challans, explanation letter, any documents supporting your case.
Select authorized signatory → Verify via DSC or EVC (Aadhaar OTP) → Submit application → Receive Application Reference Number (ARN).
Officer reviews within 30 days. May issue show-cause notice (REG-23) if not satisfied. You must respond via REG-24 within 7 working days.
If satisfied, officer issues REG-22 (revocation order). Registration is restored from the date of cancellation. GSTIN becomes active again.
| Event | Deadline | Action Required |
|---|---|---|
| Cancellation order served | Day 0 | Note the date — 30-day countdown starts |
| File all pending returns | Before REG-21 | File GSTR-1 + GSTR-3B for all pending periods |
| Apply for revocation (REG-21) | Within 30 days | Submit on GST portal with documents |
| Extension by Additional Commissioner | 30 more days | Apply if 30-day window missed |
| Extension by Commissioner | 30 more days | Apply if 60-day window missed (total 90 days max) |
| Officer processes application | Within 30 days of REG-21 | Reviews, may seek clarification via REG-23 |
| Respond to show-cause | 7 working days | Reply via REG-24 with explanation |
| Revocation order (REG-22) | Within 30 days of reply | Registration restored if approved |
Registration restored from date of cancellation. Must file all returns for the period between cancellation and revocation. Late fees apply. GSTIN active again.
Cancellation stands. Cannot re-apply for revocation. Must apply for fresh GST registration if needed. Appeal available to Appellate Authority within 30 days of rejection.
Cancellation becomes final after 30 days (or extended period). Must apply for fresh registration. All pending ITC is lost. E-commerce selling blocked.
| Aspect | Revocation (REG-21) | Fresh Registration (REG-01) |
|---|---|---|
| Applicability | Only for suo-motu cancelled registrations | For voluntary cancellations or expired revocation window |
| Form | GST REG-21 | GST REG-01 |
| GSTIN | Same GSTIN restored | New GSTIN issued (same PAN, different GSTIN) |
| Effective Date | From original cancellation date (retroactive) | From date of new registration |
| Pending Returns | Must file all returns for gap period | Start filing from new registration date |
| Old ITC | ITC restored for gap period | Old ITC lost — fresh start |
| Timeline | Must apply within 30-90 days | No time limit |
No. Revocation under Section 30 is only available when registration is cancelled by the officer (suo-motu). If you voluntarily cancelled via REG-16, you must apply for fresh registration through REG-01.
You can apply to the Additional/Joint Commissioner for a 30-day extension. If that also expires, apply to the Commissioner for another 30-day extension. Beyond 90 days total, revocation is not possible — apply for fresh registration.
Yes. Once revocation is approved, your ITC balance is restored. However, you must file all pending returns for the gap period (between cancellation and revocation), and any ITC for that period can be claimed after filing.
The revocation application itself is free. However, you must pay: (1) All pending tax for the gap period, (2) Interest at 18% per annum on delayed tax payment, (3) Late fees for delayed return filing (₹50/day or ₹20/day for NIL returns per return).
Yes. If the officer finds that you obtained registration by fraud, consistently failed to comply, or if the grounds for cancellation still exist, they can reject the revocation after issuing a show-cause notice (REG-23) and hearing your response (REG-24).