How to revoke GST Registration Cancellation ?– Here is the Complete Procedure

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GST registration Cancellation, as the name suggests simply means that the person will no longer be registered with the portal and does not have to pay GST.

Eligibility for revocation:

A taxpayer is eligible to apply for revocation if:

  • He is registered under GST,
  • And the registration certificate is cancelled by the Goods and Service Tax authorities.

Ineligible Applicants:

Following persons are not eligible to apply for revocation of cancelled registration:

  • UN bodies,
  • Embassies,
  • GST practitioner,
  • Other notified persons.

Time limit for revocation:

In order to apply for revocation, the assessee should  submit an application in FORM GST REG-21. This application must be made within 30 days from the date of the cancellation of registration of the taxpayer.

Online Revocation Procedure:

To apply for the revocation online, a taxable individual should follow the following procedure

  • Open the online Goods and Service Tax Portal.
  • Log in to your account by entering the username and password.
  • On the home page of the GST portal, select the ‘registration’ option under the services tab.
  • Click on your desired application option regarding the revocation of cancellation.
  • In the page that appears, enter a valid reason for revocation and attach the required filed to support the documents.
  • Click on the verification checkbox and write the name of your authorized signatory.
  • Click on Submit with DSC or submit with the EVC button.

Acceptance of application:

Once the proper officer is satisfied with the reason of cancellation in the form provided by the taxpayer, the application should be accepted. Acceptance of application by the officer will have the following effects:

  • The cancellation of the GST registration certificate will be revoked within 30 days from the date of application.
  • An order is passed by the tax official in the FORM GST REG-22 regarding the revocation of cancellation of the certificate.
  • An approval order will be generated by the system.
  • Applicant and Primary Authorized Signatory of the taxpayer will get the notification regarding the approval.
  • Taxpayer will notice his GSTIN status changing from ‘Inactive’ to ‘Active’.

Rejection of Application:

On the other hand, if the GST officer is not satisfied with the revocation application, then following are the consequences:

  • The officer would issue a notice in FORM GST REG-23.
  • The applicant will have to reply to such notice in FORM GST REG-24. In order to reply to any such notice, the tax payer will get a maximum period of seven days.
  • The tax officer will pass a suitable order within 30 days from receipt of reply in FORM GST REG-05.
  • The system will display a rejection order
  • Assessee and the Primary Authorized Signatory of the assessee will get the intimation about the same through e-mail and SMS.
  • The GSTIN status of the assessee will be continued as ‘Inactive’.

In all the above cases, the applicant can track and view the status of the application on the GST portal. To track the status, the applicant should enter the Application Reference Number provided for the particular application made.

Needed  help in getting your GST revocation cancelled ? Contact 09902977233 or visit 


About Author

An MBA in finance, I like to cover the wide range of topics related to Taxation, SEBI, Finance and anything that is Public Helpful. The motive is always to make it simpler for the taxpayers understand the system better and take informed decisions.

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