Restore your GST Registration with Expert Assistance
At VETRI AUDIT SERVICES PRIVATE LIMITED, we provide end-to-end support for revocation of cancelled GST registrations. Whether your GSTIN was cancelled due to non-compliance or other departmental actions, we ensure a swift and compliant restoration process under the GST law.
What is Revocation of GST Registration?
Revocation of GST registration is the process of reinstating a GSTIN that was cancelled by the department on their own motion (suo moto). This typically happens when a taxpayer fails to comply with return filing requirements, defaults on tax payments, or violates provisions of the GST Act.
This does not apply to voluntarily cancelled GST registrations.
Who Can Apply for Revocation?
The following category of taxpayers are eligible:
- Those whose GST registration was cancelled suo moto by the GST authorities
- Taxpayers who have rectified the default (such as filing pending returns or clearing tax dues)
Taxpayers who applied for cancellation voluntarily are not eligible for revocation.
Time Limit for Filing Revocation
The revocation application must be filed within 30 days from the date of service of the cancellation order (Form GST REG-19). The timeline may be extended as follows:
| Authority | Extension Period |
|---|---|
| Joint Commissioner | Additional 30 days |
| Commissioner | Additional 30 days |
| Maximum Extension | Up to 90 days total (with approval) |
Timely action is crucial. Delayed filing without proper approval will lead to permanent cancellation.
Step-by-Step Procedure to File GST Revocation
Officer’s Response Timeline and Forms
| Form | Purpose | Remarks |
|---|---|---|
| REG-22 | Approval of Revocation | Issued within 30 days of filing |
| REG-23 | Show Cause Notice for Rejection | If officer is unsatisfied |
| REG-24 | Reply to SCN by taxpayer | To be filed within 7 days |
If satisfied, your GSTIN will be restored.
If not, the revocation will be rejected with reasons.
Important Notes Before You Apply
- Ensure all pending GST returns (including GSTR-3B, GSTR-1, etc.) are filed before applying.
- Clear all tax dues, including interest and late fees.
- Post-approval, file all missed returns from the cancellation date to bring your account up to date.
- Filing revocation without fulfilling these obligations will result in rejection.
Why Choose VETRI AUDIT SERVICES PRIVATE LIMITED?
- Experienced GST Professionals
- Complete Filing and Documentation Support
- Personalized Guidance on Rectification Steps
- Timely Representation before Authorities
Contact us today for a consultation!
