Revocation of GST Registration

You can apply for revocation within 30 days from the date of the cancellation order. However, if the delay is due to genuine reasons, an application can be filed within 30 additional days upon payment of a late fee, subject to approval by the proper officer.

Common revocable cancellations include non-filing of returns for six consecutive months, not commencing business within six months of registration, voluntary surrender requests mistakenly processed as cancellation, or cancellation due to technical errors on the portal.

You need the cancellation order copy, GST registration certificate, PAN and Aadhaar, business address proof, bank statements, pending return filings, and a detailed explanation of the reasons for non-compliance along with evidence of corrective measures taken.

Yes, all pending GST returns must be filed before submitting the revocation application. The GST officer will verify compliance status, and any outstanding returns will be grounds for rejection of the revocation request.

The proper officer is required to pass an order within 30 days from the date of receipt of the revocation application. In practice, with proper documentation and follow-up, revocation can be processed within 15-45 working days.

Revocation of GST registration is the process of restoring a cancelled GST registration. When a taxpayer's registration is cancelled by the GST officer (usually for non-filing of returns or non-compliance), they can apply for revocation to regain their active GST status.

Our professional fee for revocation of GST registration is ₹1,358 plus applicable government fees. This includes analysis of the cancellation order, preparation of the revocation application in REG-21, filing of pending returns, and follow-up with the GST officer.

Yes, you can file the revocation application yourself on the GST portal. However, the process requires filing all pending returns, preparing a detailed explanation for non-compliance, and proper documentation — which is best handled by professionals to avoid rejection.

Revocation restores your GST registration to active status, allowing you to continue business operations, issue valid tax invoices, claim ITC, and file returns. It avoids the need for fresh registration and preserves your existing GSTIN and compliance history.

If revocation is not applied within 30 days (extendable by 30 more days with late fee), the cancellation becomes final. You would then need to apply for fresh GST registration, which requires a new application, document submission, and a new GSTIN.