When a GST registration is cancelled—whether voluntarily or by the GST officer—it doesn’t always mean the business is permanently shut down. Many businesses want to continue operations, resume filing returns, or correct past mistakes. In such cases, GST law gives them a second chance through a process called revocation of cancellation.
Section 30 of the CGST Act explains how a taxpayer can apply for revocation and get their cancelled GSTIN restored. However, revocation is not automatic. It requires meeting strict conditions, clearing all pending returns, and following specific timelines.
This blog simplifies the complete concept of revocation of cancellation, the eligibility rules, the step-by-step procedure, forms involved, and common mistakes to avoid.
What Is Revocation of Cancellation? (Simple Meaning)
Revocation means restoring a cancelled GST registration.
If your GSTIN was cancelled by the officer (not voluntarily by you), you may apply to get it activated again by correcting compliance issues.
Revocation is allowed only when:
- Cancellation was done by the officer (suo motu)
- Returns can be filed and tax dues can be cleared
- Application is made within the allowed time
Revocation is NOT allowed when:
- You voluntarily applied for cancellation
- Business is permanently closed
- You are no longer liable for registration
When Can You Apply for Revocation Under Section 30?
You can apply if:
- Your GST registration was cancelled by the proper officer
- You want to continue business operations
- All returns up to the cancellation date are filed
- All outstanding tax, interest, late fees, penalties are paid
Who Cannot Apply for Revocation?
You cannot apply if:
- Cancellation was voluntary
- Business is discontinued
- You are no longer eligible for registration
- You cannot clear pending tax liabilities
In these cases, revocation is not permitted.
Timeline for Applying for Revocation
You must apply within 30 days
from the date of service of cancellation order (REG-19).
Extensions available:
The law now allows extensions up to:
- 30 days (First extension)
- Another 30 days (Second extension)
- Maximum up to 90 days total
Extensions are granted by:
- Additional Commissioner
- Joint Commissioner
- Commissioner (in special cases)
Forms Used in Revocation Process
| Purpose | Form |
| Application for Revocation | REG-21 |
| Show Cause Notice by Officer | REG-23 |
| Reply to Show Cause Notice | REG-24 |
| Order of Revocation | REG-22 |
Step-by-Step Procedure for Revocation of GST Cancellation
Step 1: File All Pending GST Returns
Before you can apply for revocation, you MUST file:
- All GSTR-3B returns
- All GSTR-1 returns
- Any GSTR-9 (if applicable)
Additionally:
- Pay all pending tax
- Pay interest, late fees, penalties
Without clearing dues, revocation will be rejected.
Step 2: Apply for Revocation Using FORM REG-21
Login to GST portal → Go to: Services → Registration → Application for Revocation of Cancelled Registration
Enter:
- Reason for revocation
- Justification
- Supporting documents (if needed)
Submit using DSC/EVC.
Step 3: Officer Reviews Application
The officer may:
Approve revocation (REG-22)
If satisfied with explanation and compliance.
Issue notice (REG-23)
If officer needs clarification.
You must respond within 7 days using REG-24.
Step 4: Officer Passes Order in REG-22
If approved:
- GSTIN becomes active again
- Registration restored
- You must continue filing returns regularly
If rejected:
- Revocation denied
- You may appeal the order
Important Conditions for Revocation (Very Critical)
These conditions must be met:
1. All returns must be filed
This includes past returns from the date of cancellation.
Example:
If cancellation date was 15 Jan 2024, you must file:
- GSTR-3B and GSTR-1 for all prior periods
- GSTR-10 NOT required during revocation
2. All dues must be paid
Pay:
- Tax
- Interest
- Late fees
- Penalties
3. Registration must not have been voluntarily cancelled
Voluntary cancellations cannot be revoked.
4. Revocation application must be filed within deadline
Late applications without extension will be rejected.
What Happens After Revocation Is Approved?
- GST registration is restored
- Business becomes active
- Taxpayer must start filing future returns
- ITC eligibility resumes
- E-way bills can be generated again
Consequences of Not Applying for Revocation
If you don’t apply for revocation:
- GSTIN remains cancelled
- Business cannot legally operate
- Cannot issue GST invoices
- Cannot claim ITC
- Cannot generate e-way bills
- Liabilities continue to accumulate
Worst case: Government may treat supplies as illegal → penalties apply
Common Reasons for Rejection of Revocation
Here are the most common reasons officers reject applications:
Pending returns not filed
Returns must be completed FIRST.
Pending dues unpaid
Even small dues can delay approval.
Incomplete explanation
Reason for revocation must be clear.
Insufficient documentation
Attach proof if required.
Wrong reason selected
Choosing “closure of business” cannot be revoked.
Filing GSTR-10 before revocation
GSTR-10 is for permanent cancellation.
Real Examples to Understand Revocation
Example 1: Non-Filing of Returns
- A trader did not file returns for 10 months → GST cancelled.
- He then files all pending returns + pays dues → applies for revocation → approved.
Example 2: Wrong Cancellation Reason
- A taxpayer applies for voluntary cancellation but later wants to continue business.
- Revocation not allowed.
Example 3: Officer Cancellation Due to Wrong Address
- Taxpayer updates address but forgets amendment.
- Officer cancels GST → taxpayer files amendment + returns → revocation approved.
Example 4: Missing Deadline
- Taxpayer misses 30-day deadline and does not request extension.
- Application rejected.
Benefits of Revocation
- Business continues legally
- GSTIN becomes valid
- Ability to issue GST invoices
- Regains ITC eligibility
- Avoids legal penalties
- Maintains compliance track record
Conclusion
Section 30 provides an opportunity for businesses to restore their GST registration when it has been cancelled by the department. Whether the cancellation happened due to non-filing, incorrect documentation, or other compliance issues, revocation ensures that genuine taxpayers can return to the GST system and continue operations smoothly.
To successfully get your GSTIN restored, you must ensure:
- All pending returns are filed
- All dues are cleared
- Application is filed within timelines
- Proper explanation is provided
FAQs
1. What is revocation of cancellation under GST?
It is the process of restoring a cancelled GST registration.
2. Can voluntary cancellation be revoked?
No. Only officer-cancelled GSTINs can be revoked.
3. What is the time limit for applying for revocation?
30 days, with possible extensions up to 90 days.
4. Which form is used for revocation?
FORM REG-21.
5. Why is revocation rejected?
Usually due to pending returns, unpaid dues, or missed deadlines.
6. What happens after revocation is approved?
GSTIN becomes active again and the taxpayer resumes compliance.
7. Is GSTR-10 required before revocation?
No. GSTR-10 is for permanent closure, not for revocation.
