What is the Revocation of Cancellation of GST Registration?

gst revocation

Suo moto complaints can also additionally were initiated with the aid of using a tax authority to terminate a taxpayer’s GST registration. By usage of the GST portal, the aggrieved taxpayer can request the revocation or reinstatement of the cancelled GST registration. In this newsletter statistics on “How to Revoke cancelled GST Registration?” as well as further data on GST registration revocation and cancellation.

What is the Revocation of Cancellation of GST Registration?

A taxpayer whose GST registration has been cancelled with the aid of using the right government can ask to have it reversed with the aid of using filing Form GST REG-21. This software ought to be submitted inside 30 days of receiving the awareness of GST registration cancellation. It must be emphasized that software for revocation can simplest be made withinside the occasion that the right authority has terminated the registration on his personal initiative. As a result, while a taxpayer voluntarily cancels his or her GST Registration, revocation can’t be used.

Application for Revoking Registration Cancellation (Form GST REG-21)

The registered character ought to make software for revocation or cancellation of GST registration in FORM GST REG-21, both without delay or thru a facilitation centre specified with the aid of using the Commissioner. A registered character who desires to follow for revocation online thru the GST Portal must take the subsequent steps:

  • Go to the GST Portal.
  • Enter the username and right password to benefit get admission to the account.
  • Select offerings from the GST Dashboard, then register from the offerings menu, after which software for revocation of cancelled registration from the registration menu.
  • It is possible to request the revocation of a cancelled registration. Enter the purpose for the GST registration cancellation revocation withinside the pick box.
  • You ought to additionally pick out the right document to be connected for any assisting papers, take a look at the verification box, pick out the call of the authorized signatory, and entire the vicinity filed box.
  • The very last step is to test the packing containers to put them up it with DSC (Digital Signature Certificate) or with EVC (Electronic Verification Code).

Revocation of Cancellation of GST Process

If the right officer is happy with the taxpayer’s purpose for revocation of the cancellation of registration, the officer will rescind the cancellation of registration.

The right officer has 30 days from the date of the software to revoke the licence. The right officer ought to problem an order restoring the cancellation of registration of the usage of Form GST REG-22.

Cancellation Notice of a Revocation Application, Form GST REG-23

The revocation software filed in Form GST REG-21 will be demonstrated with the aid of using the capable officer. Let’s say the revocation software does now no longer fulfil the officer in question. In that situation, he’ll problem a show-motive word to the taxpayer in Form GST REG-23, explaining why he believes the refusal software must be denied. He will inquire as to why the taxpayer’s rejection software must now no longer be denied.

The taxpayer is given the possibility to give an explanation for why the GST registration must now no longer be cancelled. When an assessee gets a word in Form GST REG-23, she or he ought to solution in Form GST REG-24 within seven operating days of the notification’s due date.

If the involved officer is thrilled with the revocation software, he’ll write down the purpose for the revocation. Within 30 days of receiving a reaction in Form GST REG-21, he could problem an order for the Revocation of Cancellation of GST Registration in Form GST REG-22.

Form GST REG-24

If an assessee gets a notification in Form GST REG-23, he has seven operating days to reply in Form GST REG-24. The REG-24 shape carries the subsequent statistics:

  • The word’s reference quantity and date
  • Date of software and the reference quantity
  • The motives for the taxpayer’s call for revocation
  • Attachment of Documents

The tax officer will double-take a look at the reaction on Form GST REG-24. If he’s happy, he’ll problem an order for GST registration revocation in Form GST REG-22 within 30 days of receiving a reaction in Form GST REG-24. If the tax officer is disappointed with the motives stated, he can reject the software with the aid of using issuing an order in Form GST REG-05.


A registered character whose GST Registration is cancelled with the aid of using the right officer on his personal movement can also additionally put up software for revocation of cancellation of GST Registration within thirty days of the date of the provider of the order of cancellation of registration on the not unusual place portal, or inside such term as prolonged with the aid of using the Joint Commissioner, Additional Commissioner or Commissioner, because the case can also additionally be, according with Rule 23 of the CGST Rules, 2017.

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