Revocation of GST Cancellation restore your GSTIN, the right way.

GST registration can be cancelled either voluntarily by the taxpayer or suo-motu by the GST officer. Suo-motu cancellation is typically ordered for non-filing of returns for six consecutive months, non-filing of three consecutive returns by a composition dealer, non-commencement of business within six months of voluntary registration, fraudulent registration, or violation of the CGST Act or rules. Once cancelled, the taxpayer loses the authority to collect GST, issue tax invoices, claim input tax credit, or generate e-way bills — and any continued business becomes non-compliant.

Revocation of cancellation is the legal remedy available under Section 30 of the CGST Act read with Rule 23. A taxpayer whose registration has been cancelled by the officer can file Form GST REG-21 for revocation within 30 days of the cancellation order (extended in some cases to 90 days, and further extended through amnesty schemes notified by the CBIC). Before filing REG-21, all pending returns must be filed, due tax and late fee must be paid, and the books of account must be brought up to date.

Our revocation service covers the entire restoration journey: assessment of cancellation reason, filing of pending GSTR-1, GSTR-3B, and annual returns, payment of late fee and interest, drafting of revocation application in Form GST REG-21 with reasons and supporting evidence, response to show-cause notice in Form GST REG-23, attending personal hearing before the GST officer, and appellate remedy under Section 107 before the Joint Commissioner (Appeals) where revocation is rejected. We also handle revocations under amnesty schemes that occasionally extend the time limit.