Rule 23 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.
Rule 23 is the route back for a person whose registration has been cancelled by the proper officer on his own motion. The application is in FORM GST REG-21, within ninety days of the service of the order, with an extension of up to a further one hundred and eighty days possible; the officer revokes by an order in FORM GST REG-22 or rejects in FORM GST REG-05 after a notice in FORM GST REG-23.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
A registered person whose registration was cancelled by the proper officer on his own motion may, subject to rule 10B, apply in FORM GST REG-21 within ninety days of the service of the cancellation order. On sufficient cause the period may be extended by a further period not exceeding one hundred and eighty days. If the cancellation was for non-filing of returns, those returns and dues must be cleared first. The officer decides within thirty days of the application.
The section behind the rule
Rule 23 is made under section 30 of the CGST Act, which deals with revocation of cancellation. See section 30: revocation application, timeline and extension. If your registration has been cancelled and you need it restored, our GST cancellation and revocation service handles the application. The grounds on which registration is cancelled are in rules 20 and 21 and the procedure in rule 22.
Sub-rule (1): the application
"A registered person, whose registration is cancelled by the proper officer on his own motion, may subject to the provisions of rule 10B submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of ninety days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner."
- Who. A registered person whose registration was cancelled by the proper officer on his own motion. A registration cancelled on the person's own application under rule 20 is not within the words of this sub-rule.
- Subject to rule 10B. The words were inserted by Notification No. 35/2021 - CT dated 24.09.2021, with effect from 01.01.2022 vide Notification No. 38/2021 - CT dated 21.12.2021. Rule 10B makes Aadhaar authentication a condition of the application; see rule 10B.
- Ninety days. From the date of the service of the order. The footnote records that the period was substituted by Notification No. 38/2023 - CT dated 04.08.2023, with effect from 01.10.2023.
The provisos to sub-rule (1)
The sub-rule has four provisos, which the print marks in a mixed way because of bracketed insertions. Read in order they are:
First proviso: extension. "Such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an officer authorised by him in this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may be, for a further period not exceeding one hundred and eighty days." So the outer limit on the text is ninety days plus a period of not more than one hundred and eighty days, and the extension depends on sufficient cause and recorded reasons.
Second proviso: cancellation for failure to file returns. "No application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns."
Third proviso: returns after revocation. "All returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration." Inserted by Notification No. 20/2019 - CT dated 23.04.2019, and re-lettered "Provided also" by Notification No. 38/2023 - CT dated 04.08.2023.
Fourth proviso: retrospective cancellation. "Where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration."
Rule 21(ga) makes violation of the third or fourth proviso a ground on which registration is liable to be cancelled.
Sub-rule (2): the officer's decision
Clause (a). Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds, "he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant."
Clause (b). "The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant."
Sub-rule (3): show cause before rejection
Before passing the order of rejection under clause (b), the proper officer "shall issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected". The applicant "shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24".
Sub-rule (4): disposal after the reply
"Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant."
Who does what, by when
| Who | What | Form | When | Sub-rule |
|---|---|---|---|---|
| Registered person (cancelled on officer's own motion) | Applies for revocation, subject to rule 10B | FORM GST REG-21 | Within ninety days from the service of the order | (1) |
| Commissioner or authorised officer (not below Additional or Joint Commissioner) | May extend on sufficient cause, reasons in writing | Not applicable | Further period not exceeding one hundred and eighty days | (1) first proviso |
| Person cancelled for non-filing | Furnishes returns and pays tax, interest, penalty and late fee first | Not applicable | Before the application | (1) second proviso |
| Person whose cancellation is revoked | Furnishes returns due from cancellation to revocation | Not applicable | Within thirty days from the order of revocation | (1) third and fourth provisos |
| Proper officer | Revokes by order | FORM GST REG-22 | Within thirty days from receipt of the application | (2)(a) |
| Proper officer | Notice before rejection | FORM GST REG-23 | Before the order in (2)(b) | (3) |
| Applicant | Reply | FORM GST REG-24 | Within seven working days from service of notice | (3) |
| Proper officer | Rejects by order | FORM GST REG-05 | Within thirty days from receipt of the reply | (2)(b), (4) |
A worked example
Harvest Spices, an invented firm, had its registration cancelled by the proper officer on his own motion because it had not furnished returns. The order of cancellation is served on 1 March.
Under the second proviso, the firm cannot file the application until it has furnished the returns and paid the tax in terms of them along with interest, penalty and late fee. It does this and files FORM GST REG-21 within ninety days of 1 March, after Aadhaar authentication under rule 10B. The proper officer, being satisfied, revokes by an order in FORM GST REG-22 within thirty days from receipt of the application. Under the third proviso, the firm furnishes all returns due from the date of the cancellation order until the revocation order within thirty days of the revocation order.
Had the officer not been satisfied, he would first have issued a notice in FORM GST REG-23. The firm would reply in FORM GST REG-24 within seven working days of service, and the officer would then dispose of the application within thirty days of receiving the reply.
Points to watch
- Clear the returns first. The second proviso blocks the application where cancellation was for non-filing.
- Ninety days run from service. The extension takes it further only on sufficient cause with recorded reasons.
- Cancelled by the officer. Rule 23(1) is worded for cancellation by the proper officer on his own motion.
- Post-revocation returns. Thirty days from the revocation order; non-compliance is a ground in rule 21(ga).
- Related rule. Suspension during the pendency of cancellation proceedings: rule 21A.
Need help getting a cancelled registration back?
Revocation turns on dates, returns and the right Form. We check the service date of the order, clear the pending returns, prepare FORM GST REG-21 and manage the replies if the officer asks for clarification. See our GST cancellation and revocation service.
Key takeaways
- Rule 23(1): FORM GST REG-21 within ninety days from service of the cancellation order, subject to rule 10B.
- The first proviso allows an extension for a further period not exceeding one hundred and eighty days, on sufficient cause and recorded reasons.
- The second proviso: if cancellation was for failure to furnish returns, furnish them and pay dues, interest, penalty and late fee before applying.
- Rule 23(2): revocation in FORM GST REG-22 within thirty days of the application; rejection in FORM GST REG-05 after a notice in FORM GST REG-23.
- Rule 23(3): reply to FORM GST REG-23 in FORM GST REG-24 within seven working days.
Read next
- Rule 22 of the CGST Rules, 2017: cancellation of registration, notice, reply and order
- Rule 10B of the CGST Rules, 2017: Aadhaar authentication for a registered person
- Section 30: revocation application, timeline and extension
- Rule 24 of the CGST Rules, 2017: migration of persons registered under the existing law
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.