If a tax officer cancelled your GST registration — usually for non-filing — you can apply to have it revoked and your GSTIN restored. But revocation runs on a tight window, and you have to clear the backlog first. This guide covers the deadline, the exact steps, what you must file before applying, and what happens if you miss the window.
- Revocation is applied for in Form REG-21, generally within 90 days of the cancellation order.
- You must first file all pending returns and pay outstanding tax, interest and late fees.
- Revocation only applies to officer-initiated cancellation, not voluntary cancellation.
- Miss the window and you may need a fresh registration, losing your GSTIN and its ITC.
The revocation window
You apply for revocation in Form REG-21, generally within 90 days of the cancellation order (extendable in genuine cases by the appropriate authority). Before you apply, you must file all the pending returns that caused the cancellation and pay any outstanding tax, interest and late fees. The application will not succeed while returns remain unfiled.
How it plays out, step by step
- File all pending GSTR-3B/GSTR-1 returns up to the cancellation date.
- Pay outstanding tax, interest and late fees in full.
- File Form REG-21 with the reason for revocation and supporting proof.
- Respond to any clarification the officer raises.
- The officer reviews and, if satisfied, restores the registration via REG-22.
“Revocation is a second chance with an expiry date. Clear the backlog and file REG-21 fast — a lapsed GSTIN is hard to get back.”
Frequently asked questions
Can I revoke a cancellation I requested myself?
No. Revocation applies only where the officer cancelled your registration. Voluntary cancellations are not revoked; you would apply for a fresh registration instead.
What if the 90-day window has passed?
In genuine cases the deadline can be extended by the appropriate authority, but this is discretionary. If it cannot be extended, a fresh registration is usually the only route.
Do I lose my input tax credit if cancelled?
Restoring the same GSTIN through revocation preserves the credit tied to it. Losing the GSTIN and registering afresh can mean losing that accumulated credit.
Our GST revocation service clears the backlog and files the application to get you back in good standing. Explore all GST services.
