Overview
If a taxpayer fails to file GST returns for 6 consecutive months (or 3 quarters for QRMP), or violates major statutory provisions, the GST officer has the power to suo moto (on their own motion) cancel the GST registration. Once cancelled, you cannot legally issue tax invoices, collect GST, or generate E-Way bills. To restore the business, you must apply for a "Revocation of Cancellation" within 30 days of the cancellation order. This requires paying all pending taxes, huge late fees, and filing a strong legal justification for the delay.
What is Included in Our Package
Detailed compliance and filing scope managed by JRC corporate experts.
Documents Required to Start
Upload digital files during onboarding. No physical submissions needed.
Cancellation Details
- Show Cause Notice (REG-17) and Final Cancellation Order (REG-19)
- GSTIN Login Credentials
Financial Data for Pending Returns
- Complete sales and purchase data for the un-filed months leading up to the cancellation
Step-by-Step Revocation Timeline
Our step-by-step advisory workflow.
Step 1: Liability Clearance
Before filing for revocation, we must calculate and pay all pending taxes, 18% interest, and the maximum late fees for the un-filed months.
Step 2: Filing Application (REG-21)
We draft and submit Form REG-21, providing a legally sound reason/affidavit explaining why the defaults occurred (e.g., severe medical emergency, lockdown).
Step 3: Query & Representation
The officer reviews the application. If they issue a notice (REG-23) seeking clarification, our experts draft a robust reply (REG-24) or meet the officer physically.
Step 4: Restoration (REG-22)
Upon satisfaction, the officer passes an order in Form REG-22 revoking the cancellation. The GSTIN becomes active again.
Key Advantages of Revocation
Restoring an old GSTIN is always better than trying to game the system.
Retain Business Continuity
Your existing GSTIN is linked to your bank accounts, MSME, and vendor portals. Revocation keeps this identity intact.
Claim Trapped ITC
Any Input Tax Credit lying in your electronic credit ledger at the time of cancellation can be reclaimed and utilized once revoked.
Avoid Fresh Rejection
If you try to apply for a *new* GSTIN on the same PAN after your old one was cancelled for default, the officer will automatically reject the new application until the old dues are cleared.
Frequently Asked Questions
Helpful answers to common regulatory inquiries.
What is the time limit to apply for revocation?▼
You must apply within 30 days from the date the cancellation order was served. The Joint Commissioner can extend this by 30 days, and the Commissioner by another 30 days, making the maximum limit 90 days. Beyond this, you must approach the High Court or Appellate Authority.
Can I just ignore it and apply for a new GST number?▼
No. The GST system maps everything via your PAN. An application for a new GSTIN will be flagged and rejected because of the existing defaulted GSTIN. You must clear the dues.
Do I have to file returns for the cancelled period?▼
Yes. Once the revocation is approved, you are legally required to file all the returns for the period spanning from the date of cancellation to the date of restoration within 30 days.
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