How to restore a cancelled GST registration back to active status using FORM GST REG-21 — deadline, eligibility, process, and documents.
90
Day Deadline
Revocation application must be filed within 90 days of the cancellation order. After that, fresh registration is the only option.
Voluntary vs Suo Motu Cancellation — Which Applies?
✓ Revocation Applicable
Suo motu cancellation — cancelled by GST officer on their own initiative due to:
Non-filing of returns for 6+ months (regular) or 3+ quarters (composition)
Registration obtained by fraud or misrepresentation
Business not found at registered address
Violation of GST provisions
✗ Revocation NOT Applicable
Voluntary cancellation — applied by the taxpayer themselves using FORM GST REG-16 for:
Business closure
Turnover below threshold
Transfer or amalgamation
Change of constitution
For voluntary cancellation: fresh registration is required.
Step-by-Step Revocation Process
1
Login within 90 days of cancellation order
Go to gst.gov.in and login. The revocation option is only available within 90 days of the cancellation order (REG-19) date.
2
File pending returns first
All returns pending from the date of cancellation back to the last filed return must be filed before the revocation application. This includes GSTR-1, GSTR-3B, and any annual returns due.
3
Pay all outstanding dues
Clear all tax, interest, late fees, and penalties outstanding on the account. The revocation application will be processed only if there are no pending dues.
4
File FORM GST REG-21
Navigate to Services → Registration → Application for Revocation of Cancelled Registration. State the reason for revocation and upload supporting documents.
5
Respond to REG-23 if issued
The officer may issue a notice in FORM GST REG-23 seeking clarification within 30 days. You must respond within 7 working days with your explanation.
6
Receive REG-22 — Revocation Order
If satisfied, the officer issues FORM GST REG-22, restoring the registration to Active status. If rejected, FORM GST REG-05 (rejection order) is issued with reasons.
Documents Required for REG-21
Reason for non-filing
Explain why returns were not filed — illness, technical issues, business disruption, etc.
Proof of business continuity
Utility bills, bank statements, lease agreement showing ongoing business activity during the period.
Filed return acknowledgements
ARNs for all pending returns that have now been filed as a precondition.
Tax payment receipts
Challan numbers for all dues paid (tax, interest, late fees, penalties).
Check Current GSTIN Status
Verify the current status of your GSTIN — Active, Cancelled, or Suspended — to determine next steps.
The application for revocation of cancellation must be filed within 90 days from the date of the cancellation order. In cases where the GST Council announces an amnesty scheme, this deadline may be extended. Check the latest GST circulars for any active extension.
After 90 days, revocation is no longer possible. The taxpayer must apply for fresh GST registration. However, fresh registration requires all past returns to be filed and dues cleared before a new GSTIN is issued. Periodically, the government announces amnesty windows to allow revocation beyond 90 days.
No. Revocation under Section 30 of CGST Act applies only to cancellations done by the GST officer (suo motu). If you voluntarily cancelled your registration using REG-16, you must apply for fresh registration.
Yes. On approval of the revocation application, the original GSTIN is restored. The GSTIN status changes from Cancelled to Active on the GSTN database.
Returns that were not filed (leading to suo motu cancellation) attract late fees of ₹50 per day (₹25 CGST + ₹25 SGST) for nil returns and ₹50 per day for other returns. These must be fully paid as part of the revocation process.
