Revocation of cancellation of GST registration

Who can apply

Section 30 of the CGST Act and Rule 23 allow a registered person whose registration was cancelled by the proper officer on his own motion to apply for revocation. It is not available where the taxpayer itself asked for cancellation. Common cancellation grounds include non-filing of returns, business not found at the declared address, and registration obtained by fraud.

Steps and conditions

• File all returns due up to the date of cancellation, with tax, interest and late fee, before applying.
• Where cancellation was for non-filing, also file returns for the period after cancellation as required.
• Apply in REG-21 within 90 days of the cancellation order, explaining why cancellation should be withdrawn.
• If the officer is not satisfied, a notice in REG-23 is issued; reply in REG-24 within 7 working days.
• On approval, the order in REG-22 restores registration from the date of cancellation.

If the 90 days have passed

After the time limit, the options are an appeal against the cancellation order under Section 107, or a fresh registration. Fresh registration means a new GSTIN, which can disrupt customers' credit and contracts, so act within time. A professional can file the pending returns, draft the REG-21 explanation and respond to any REG-23 query.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. 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.