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GST Revocation of Cancellation

How to restore cancelled GST registration through revocation process with conditions and timelines.

GetYourCA Team
1 March 2025·Updated 9 April 20261 min read12.5K views

GST Revocation of Cancellation

What is Revocation?#

Process to restore cancelled GST registration.

When to Apply?#

  • Within 30 days of cancellation order
  • Show sufficient cause for delay

Grounds for Revocation#

  • Business still operational
  • Voluntary cancellation by error
  • Tax liability paid

Process#

  1. File FORM GST REG-21
  2. Attach supporting documents
  3. Pay outstanding tax
  4. Submit by jurisdictional officer

Conditions#

  • Cannot revoke compulsory cancellation
  • Must have valid reason
  • All returns must be filed

Conclusion#

Revocation restores GST registration.

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GetYourCA Team

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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