Revocation of Cancellation of GST Registration- Process, Timelines, and Tips!

Lost your GST registration? Don’t panic; in today’s highly competitive business environment, cancellation of GST registration can be more than a paper issue. But it can be revoked. Doesn’t matter if your GST registration was cancelled due to missed filings, non-compliance, or any other voluntary request; the positive twist is you get a reactivation option. The revocation of cancellation of GST registration is a time-sensitive process that facilitates your businesses to get back into the game with complete control over compliance.  

This expert manual will break down the revocation process, assisting businesses in staying ahead of red flags. Whether you are a growing small business or an industry giant, this blog is a must-read to get your business on track in just a few steps.

Scroll below to decode what, why, and how to process reactivation! 

Revocation of Cancellation of GST Registration- 2 Mins Read! 

You think GSTIN cancellation is the end-game? No, it isn’t! You can revoke it now, here’s what it means! 

If a taxpayer’s or a business entity’s GST registration is cancelled either by an authority or voluntarily, he can apply to restore the GSTIN back! This entire procedure followed to restore the suspended GSTIN is revocation of cancellation of GST registration. It’s nothing but a second chance for the business to prove compliance and resume all its operations with a valid GST license. 

GSTIN Cancelled? Here’s Why! 

How to Revoke Cancelled GST Registration- 7 Steps You Need to Follow! 

one wrong move and your GST registration is suspended! But don’t worry, you have a chance to win it back! Here’s a 2-minute fix to revive your GST license. 

1. Log in to the GSTN Portal

Access the GST portal and log in using your registered GSTIN number and password. 

2. Application for GST Revocation 

• Under the ‘Services’ menu, choose ‘Registration,’ then select Application for Revocation of Cancellation of Registration
• The functionality is exclusive to taxpayers whose GSTIN was revoked by the tax authorities. For voluntary cancellation, it isn’t available. 
• Now, choose your terminated GSTIN and enter the requested information along with the reasons for the revocation application. 

3. GST Returns Still Pending? File Them! 

• File all the incomplete returns from the date when your GSTIN was inactive. 
• Settle all the taxes, interests, and penalties due for this time frame. 
• Until all the returns are filed and settled, the reactivation request can’t be processed. 

4. List of Documents to Be Submitted

Attach all relevant supporting documents to substantiate your application for revocation of cancellation of registration. Here’s your checklist:

• Business or owner’s PAN card.
• The business entity’s address proof includes a rental contract, utility bill, etc. 
• Bank Account Information like passbook, bank statement, or cancelled cheque. 
• Submitted return filings for corresponding tax periods. 
• Request for revocation form GSTR REG-21 

5. Settle all the Penalties and Late Fees

• Ensure all applicable penalties, interest, and late fees linked to the cancelled GSTIN are fully paid.
• You need to pay ₹50 per day, where CGST accounts for ₹25 and SGST for ₹25, restricted to ₹10,000 for every return. 
• Interest applicable on unpaid tax: 18% yearly on unsettled tax balance. 

6. Address Every GST Query Promptly! 

• For better clarity on revocation of cancellation of GST registration, the concerned department might issue some queries or request additional details. 
• Make it a habit to check the visit the GSTN portal regularly for notifications and updates.
• Share prompt responses to avoid delays and revocation suspension. 

7. Get Revocation Request Approved and Ready! 

• Once you meet all the conditions of application for GST revocation, the officials will review your request. 
• If the taxpayer satisfies all the necessary requirements, the request for revocation of cancellation of GST registration will be granted. 
• Get the approval conferment through email or SMS, and the GST license gets restored. 

Hopefully, you have understood how to revoke GST cancellation! However, though the process looks easy, make a note that the revocation window isn’t open forever. You need to submit your request before the countdown ends. Let’s get straight to the deadline so that you don’t miss your comeback opportunity. 

What is the GST Revocation Time Limit – Check Out Your Countdown Here! 

If your GSTIN has been cancelled by the tax authorities, you must file a revocation application using FORM GST REG-21 within the specified deadline. The GST revocation time limit for processing the request is 90 days from the date on which the GSTIN suspension order was issued. 

You can process the request through the online GSTN portal or through the designated commissioner’s office. 

Extension of GST Revocation Time Limit

While the usual deadline to restore a GSTIN is 90 days, this period can be extended by up to another 180 days. However, this additional time limit is allowed only if the taxpayer provides valid reasons and the commissioner or the corresponding authority documents are properly used. 

So, as a whole, the GST revocation time limit is 270 days based on the extension approval. 

Restore Your GSTIN- 5 Expert Tips No One Talks About! 

Let’s Conclude! 

Revocation of cancellation of GST registration is all about navigating through the process properly, meeting all the requirements, getting through timelines, and responding promptly to the department queries. This guide is your go-to manual not only on how to revoke GST cancellation but also to ensure strong tax compliance. Being transparent, proactive, and on time will help you get back on track without any hustle. 

Want to get a hassle-free GST experience? Get Munim GST Return Filing today, and the file will return faster than ever. Click here and take full control of your compliance journey. 

Revocation of Cancellation of GST Registration FAQs

1. Can Cancellation of GST registration be revoked?

Yes, your cancelled GSTIN can be restored. The taxpayer should submit the application for revocation of cancellation of registration within 90 days of cancelled order. 

2. Can I request to restore my GSTIN after the extended time limit? 

If you fail to process your GSTIN revocation even after the extended time limit, it stands cancelled and cannot be restored. 

3. What is the form GSTR REG-21? 

GSTR REG-21 is considered to be the official form leveraged by taxpayers revocation of cancellation of GST registration. 

4. Can I reactivate the cancelled GST registration after 90 days? 

To restore GSTIN after 90 days, you need to submit an application to the commissioner or the corresponding authorized officer to extend the time limit. If the application gets approved, the GST revocation time limit will be extended to an additional 180 days.