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#
- File FORM GST REG-21
- Attach supporting documents
- Pay outstanding tax
- Submit by jurisdictional officer
Conditions#
- Cannot revoke compulsory cancellation
- Must have valid reason
- All returns must be filed
Conclusion#
Revocation restores GST registration.