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GST Revocation
What is GST Revocation?
GST Revocation is the process of restoring a canceled GST registration due to non-compliance or failure to file GST returns on time. Businesses whose GST registration has been canceled by the tax department can apply for revocation within a specified period to resume their operations legally.
Why is GST Registration Cancelled?
GST authorities may cancel a business’s GST registration for several reasons, including:
- Failure to file GST returns for a consecutive period.
- Non-compliance with GST laws and regulations.
- Fraudulent activities such as issuing fake invoices.
- Providing incorrect documents during registration.
- Not conducting business at the registered address.
Who Can Apply for GST Revocation?
Only businesses whose GST registration was canceled by the tax officer due to non-compliance can apply for revocation. If a taxpayer voluntarily cancels their GST registration, they cannot apply for revocation.
Time Limit for GST Revocation
A business must apply for revocation within 30 days from the date of cancellation notice issued by the GST officer.
🔹 Update: As per recent GST amendments, the government may extend this period under special circumstances.
Prerequisites for GST Revocation
Before applying for GST revocation, businesses must:
- Clear all pending GST returns and tax dues.
- Rectify any compliance issues that led to the cancellation.
- Ensure the business address and documents are accurate and updated.
Step-by-Step Procedure for GST Revocation
Step 1: Log in to the GST Portal
- Visit the official GST portal (www.gst.gov.in)
- Enter your GSTIN, Username, and Password.
Step 2: Navigate to Revocation of Cancellation
- Click on ‘Services’ → ‘Registration’ → ‘Application for Revocation of Canceled Registration’.
Step 3: Fill in the Revocation Application (Form GST REG-21)
- Provide a valid reason for requesting revocation.
- Attach supporting documents to justify your request.
Step 4: Submit the Application
- After filling out the details, submit the application using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
Step 5: GST Officer’s Review (Form GST REG-22)
- The GST officer will review the application and approve/reject it within 30 days.
- If approved, the GST registration is restored, and the business can continue operations.
Step 6: Reply to Any Clarifications (Form GST REG-23 & REG-24)
- If the officer seeks further clarification, you will receive Form GST REG-23.
- You must respond within 7 days using Form GST REG-24.
Step 7: Approval or Rejection Notification
- If the officer is satisfied, GST REG-22 is issued, revoking the cancellation.
- If rejected, a rejection notice is issued with reasons.
Documents Required for GST Revocation
- Reason for revocation (Letter explaining why cancellation should be revoked).
- Proof of tax payments and compliance.
- GST return filings (if non-filing was the issue).
- Additional documents as requested by the GST officer.
Common Reasons for GST Revocation Rejection
Your GST revocation request may be rejected due to:
- Failure to file pending GST returns.
- Incorrect/incomplete revocation application.
- Insufficient justification for revocation.
- Repetitive non-compliance issues.
Penalty for Not Applying for Revocation
If you fail to apply for revocation within the deadline:
- You cannot legally conduct business under GST.
- You will need to apply for a fresh GST registration to continue operations.
- You may face penalties and interest on unpaid GST dues.
Why Choose Humsabka Advisor for GST Revocation?
- ✅ Expert Guidance – Hassle-free documentation and compliance assistance.
- ✅ Quick Processing – Faster approval with proper filing.
- ✅ 100% Compliance – Avoid penalties with timely action.
- ✅ Affordable Pricing – Transparent fees with no hidden costs.
💡 Get Your GST Registration Revoked Easily with Humsabka Advisor! Contact us today!
Documents & Information required for GST Revocation
- Revocation Letter
- Filed GST Returns
- GST Tax Receipts
- Additional Documents
GST Revocation FAQ’s
Can I apply for GST revocation if my registration was canceled voluntarily?
No, GST revocation is only applicable if the GST registration was canceled by the tax officer. If you voluntarily canceled your GST registration, you must apply for fresh registration.
What happens if I miss the 30-day deadline for GST revocation?
If you fail to apply within 30 days, you may have to:
- Approach the GST officer for an extension (if allowed under special provisions).
- Apply for a new GST registration and obtain a new GSTIN.
Can I continue business operations after applying for GST revocation?
No, until your GST registration is successfully restored, you cannot collect GST or make taxable supplies. Once approved, you can resume business operations under GST.
Will my GST number remain the same after revocation?
Yes, if the revocation is approved, your GSTIN remains the same as before. You do not need to apply for a new GST number.
How long does it take to get GST registration reinstated after applying for revocation?
The GST officer reviews the application and approves/rejects it within 30 days. However, any clarifications requested must be responded to within 7 days to avoid further delays.
Can I file GST returns if my GST registration is cancelled?
No, you cannot file GST returns after cancellation. However, pending returns must be filed before applying for revocation to ensure compliance.
What is the fee for GST revocation?
There is no government fee for filing a GST revocation request. However, if you hire a professional, service charges may apply.
Can I apply for GST revocation offline?
No, the GST revocation process is completely online through the GST portal. However, physical submission of documents may be required if requested by the GST officer.
What happens if my GST registration is canceled?
If your GST registration is canceled due to non-compliance, you cannot legally collect GST or claim input tax credit. You can reapply if needed.
What should I do if my revocation request is rejected?
If your application is rejected:
- Check the rejection reason in the notice.
- Rectify errors and file a new revocation request (if permitted).
- If not allowed, apply for fresh GST registration.
Is there any penalty for late GST revocation application?
There is no direct penalty for late revocation, but failure to restore GST registration can lead to business disruptions, penalties for non-compliance, and loss of input tax credit (ITC).
What happens to my ITC if my GST registration is canceled?
- Any input tax credit (ITC) left in your electronic credit ledger will lapse.
- If revocation is approved, ITC may be restored, but subject to verification by the GST officer.
Can an E-commerce seller apply for GST revocation?
Yes, e-commerce sellers whose GST was canceled due to non-compliance can apply for revocation if they fulfill the necessary requirements.
Is digital signature (DSC) required for GST revocation?
Yes, a Digital Signature Certificate (DSC) is mandatory for:
- Companies
- LLPs
For proprietors and individuals, Electronic Verification Code (EVC) can be used.
What happens if GST registration is canceled due to non-filing of returns?
You must:
- File all pending GST returns with penalties (if applicable).
- Pay outstanding tax dues before applying for revocation.
Can I claim ITC on purchases made during the cancellation period?
No, businesses cannot claim Input Tax Credit (ITC) for purchases made when their GST was canceled. However, after revocation, ITC claims can resume.