Step-by-Step Guide to Revoking the Cancellation of GST Registration

If you plan to resume your business, you must revoke the cancellation of your GST registration. Here’s how you can appeal for the reversal of cancellation under GST.

What is the Revocation of GST Registration?

Revocation of cancellation is the process to appeal a canceled GST registration. You must file an application within 30 days from the cancellation order date using Form GST REG-21.

Steps to Revoke GST Cancellation

Step 1: Access the GST Portal

• Visit the official GST portal.

• Log in with your username and password.

Step 2: Navigate to the Revocation Application

• On the GST Dashboard, select 'Services' and then 'Registration'.

• Choose 'Application for Revocation of Cancelled Registration' from the menu.

Step 3: Complete Form GST REG-21

• Fill out the required details in Form GST REG-21.

• Provide the reason for revocation in the specified section.

• Attach supporting documents as needed.

Step 4: Verify and Submit the Application

• Check the verification box and select the name of the authorized signatory.

• Complete the form using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC).

• Submit the form.

Important Timeframes

• Standard Time Limit: File for revocation within 30 days of cancellation.

• Extended Time Limit: Under certain conditions, you may have up to 90 days.

What Happens Next?

A designated GST officer will review your application. If satisfied, they will revoke your registration within 30 days. They will issue an order in Form GST REG-22. If not, you may get a show-cause notice in Form GST REG-23. It will require a response via Form GST REG-24 within seven working days.

By following these steps, you can manage the revocation process. This will ensure compliance and continuity for your business.