Revoke Cancellation of GST explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
To revoke a GST registration cancelled by the officer, file Form GST REG-21 on the portal within 90 days of the cancellation order, after filing all pending returns and paying tax, interest and late fee. The officer restores the registration through Form GST REG-22 under Rule 23 of the CGST Rules.
Overview
Where the proper officer has cancelled your registration suo-motu, the law provides a remedy to restore it: revocation. This is available only for officer-initiated cancellations and is filed in Form GST REG-21 after curing the defaults that led to cancellation.
When It Is Required & Legal Basis
Section 30 of the CGST Act, 2017 read with Rule 23 of the CGST Rules, 2017 provides for revocation. It applies where registration was cancelled by the officer under Section 29(2). A pre-condition, especially for cancellation due to non-filing, is that all pending returns are filed and all dues (tax, interest, late fee, penalty) are paid.
Step-by-Step Process
- File all pending returns. Clear GSTR-3B and GSTR-1 up to the effective date of cancellation with tax, interest and late fee.
- Open the application. Go to Services → Registration → Application for Revocation of Cancelled Registration.
- State the grounds. Explain why revocation should be granted and attach supporting documents (return ARNs, challans).
- Submit REG-21. File with DSC or EVC; an ARN is generated.
- Respond to any notice. If the officer needs clarification, a notice in Form GST REG-23 is issued; reply in Form GST REG-24 within seven working days.
- Restoration order. On satisfaction, the officer passes Form GST REG-22 restoring the registration within 30 days.
Forms, Attachments & Fees
| Form | Purpose | Timeline |
|---|---|---|
| GST REG-21 | Application for revocation of cancellation | Within 90 days of REG-19 |
| GST REG-23 | Notice seeking clarification (by officer) | Issued if reply needed |
| GST REG-24 | Reply to clarification | Within 7 working days of REG-23 |
| GST REG-22 | Order revoking cancellation (restoration) | Within 30 days |
| GST REG-05 | Order rejecting revocation | On unsatisfactory reply |
No government fee. Attach proof of filed returns and paid challans.
Timeline & Due Dates
File REG-21 within 90 days of the date of service of the cancellation order. This can be extended by 90 days by the Additional/Joint Commissioner and by a further 90 days by the Commissioner on sufficient cause. The officer decides within 30 days of the application (or of your REG-24 reply).
Penalty for Delay / Non-compliance
There is no separate penalty for revocation, but the returns you must file to qualify carry late fees under Section 47 and interest under Section 50. Missing the 90-day (and extended) window can permanently bar restoration, forcing fresh registration.
Practical Tips
- File the pending returns first — the portal often blocks the revocation application until returns are cleared.
- Track the 90-day limit from the date the REG-19 order was served, not the date of the default.
- Keep the REG-24 reply ready; the seven-day window for clarification is strict.
- After restoration, resume normal return filing immediately to avoid a repeat cancellation.