GST Registration Revocation – Step-by-Step Guide

What is GST Registration Revocation?

GST Registration Revocation is the process of restoring your GSTIN when it has been cancelled by the GST Department.
Revocation can be applied only when the registration has been cancelled by the proper officer on their own motion, not when cancelled voluntarily by the taxpayer.

In simple terms — if your GST registration was cancelled due to non-compliance (like not filing returns), you can request the department to reinstate it through revocation.

When Can You Apply for GST Revocation?

You can apply for revocation if:

  • Your GST registration was cancelled suo moto by the tax officer.
  • All pending GST returns are filed.
  • All outstanding taxes, interest, and penalties are paid.

You cannot apply for revocation if:

  • You yourself applied for GST cancellation.
  • GSTIN was cancelled due to a change in PAN.

Time Limit to Apply

  • Application must be filed within 30 days from the date of the cancellation order.
  • The time limit may be extended up to:
    • 90 days (by Joint Commissioner/Additional Commissioner)
    • 180 days (by Commissioner)
      — only if valid reasons are provided.

Documents Required

  • GST cancellation order copy
  • Proof of filing pending GST returns
  • Proof of payment of outstanding dues
  • Supporting explanation for revocation request

Step-by-Step GST Revocation Process

  1. Login to the GST Portal (www.gst.gov.in)
  2. Navigate to: Services → Registration → Application for Revocation of Cancelled Registration
  3. Enter the reason for revocation and upload supporting documents
  4. Submit the application using DSC/EVC
  5. GST Officer reviews your application:
    • If satisfied → GSTIN is restored, and order issued in REG-22
    • If not satisfied → Show cause notice issued in REG-23
  6. Reply to notice (if any) within 7 working days in REG-24
  7. Officer takes final decision

Processing Time

  • Usually processed within 7–15 working days if all compliance is cleared.

Common Reasons for GST Cancellation by Officer

  • Non-filing of returns for more than 6 months
  • Not conducting business from declared place of business
  • Fake invoicing or fraudulent ITC claims
  • Violation of GST laws

Why Revocation is Important

  • Without GSTIN, you cannot legally issue GST invoices.
  • Non-revocation can block e-way bill generation.
  • Your compliance history may affect future registrations.
  • Business operations may be disrupted.

Why Choose Us for GST Revocation?

  • ✔ Expert guidance on pending compliance clearance
  • ✔ Fast application filing with proper documentation
  • ✔ Follow-up with GST officer for quick approval
  • ✔ Avoid rejection by drafting strong revocation reasons