GST REG-23 explained: notice before revocation is rejected

Why REG-23 is issued

Rule 23 does not allow the officer to reject a revocation application without first giving notice and an opportunity to be heard. REG-23 sets out the officer's reasons.

• Pending returns up to the cancellation date still not filed
• Dues not paid in full, including interest or late fee
• Business not found at the declared address during verification
• Doubts about genuineness of business or invoices
• Application filed beyond the allowed time

How to respond

Use REG-24 on the portal within 7 working days of service. Answer each reason. If returns were pending, file them first and quote the ARNs. If the business existence is doubted, upload premises documents, photographs and recent business records. If the delay is in question, give a factual explanation with dates.

If the officer has listed returns still pending, check whether those returns are in fact pending on the portal, since mistakes in system status do occur and a screenshot of filed returns can settle the point.

Hearing

Request a personal hearing in the reply if the facts are contested. Many hearings are held by video conference. Carry or share the documents referred to in the reply and keep notes of what was submitted.

Outcomes

If the reply is accepted, revocation is granted in REG-22. If it is not, the application is rejected by an order in REG-05. A rejection can be challenged in appeal in APL-01 within 3 months.

Common mistakes

• Treating REG-23 as a final rejection and not replying
• Replying without first filing the pending returns
• Ignoring the hearing date shown in the notice
• Uploading unreadable documents

Get it handled for you

Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.