How to Revoke GST Cancellation for Non Filing of Returns | GST Revocation After 90 Days

How to Revoke GST Cancellation Cancelled Due to Non Filing of Returns for Six Months

GST Registration is commonly cancelled by the department when a taxpayer fails to file GST returns continuously for six months. However, the GST law provides an option to revoke GST cancellation by filing an application for revocation. This article explains the complete procedure for GST cancellation revocation and what to do if more than 90 days have passed from the cancellation order.

Why GST Registration Gets Cancelled?

The GST officer may cancel GST registration for the following reasons:

Non filing of GST returns for 6 consecutive months
Non filing of returns by composition dealer
Business not conducted from declared place
Issue of invoices without supply
Violation of GST provisions

The most common reason is non filing of monthly GST returns for six months.

How to Revoke GST Cancellation – Step by Step Procedure

Step 1 – File All Pending GST Returns

Before applying for revocation, all pending GST returns must be filed along with late fees and interest.

Step 2 – Pay GST Liability, Interest and Late Fees

All tax dues must be cleared before applying for revocation.

Step 3 – Apply for Revocation using GST REG 21

Application for revocation must be filed in Form GST REG 21 on the GST portal.

Step 4 – Officer Verification

The GST officer will verify the application and may issue a notice for clarification.

Step 5 – Revocation Order

If satisfied, the officer will pass an order in Form GST REG 22 and GST registration will be restored.

Time Limit for GST Revocation

Particulars	Time Limit
Application for Revocation	Within 30 days from cancellation order
Extension by Additional Commissioner	Additional 30 days
Extension by Commissioner	Additional 30 days
Total Maximum Time	90 Days

What If GST Revocation Exceeds 90 Days?

If more than 90 days have passed from the date of GST cancellation order, revocation application cannot be filed directly. In such cases, the taxpayer must file an appeal before the GST Appellate Authority.

Procedure When Revocation Period Exceeds 90 Days

File all pending GST returns
Pay GST, interest and late fees
File appeal in Form GST APL-01
Explain reason for non filing of returns
Request for restoration of GST registration
After appeal approval, apply for revocation

Documents Required for GST Revocation

GST Cancellation Order
Pending Return Filing Proof
Tax Payment Challans
Letter explaining reason for non filing
Authorization letter
Appeal documents (if 90 days exceeded)

Important Points for GST Revocation

All returns must be filed before revocation application
Late fee and interest must be paid
Revocation application must be filed within 90 days
If 90 days exceeded, appeal must be filed
Proper reply must be given for GST notices

GST Cancellation Revocation Procedure Summary

Step	Action
1	File pending GST returns
2	Pay tax, interest and late fee
3	File GST REG 21
4	Reply to GST notice if received
5	GST Officer approval
6	GST Registration restored

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FAQ – GST Cancellation Revocation

1. Can GST cancellation be revoked?

Yes, GST cancellation can be revoked by filing GST REG 21.

2. What is the time limit for GST revocation?

Revocation must be filed within 30 days, extendable up to 90 days.

3. Can GST revocation be filed after 90 days?

No, appeal must be filed if 90 days exceeded.

4. Which form is used for GST revocation?

Form GST REG 21 is used for revocation.

5. Which form is used for GST appeal?

Form GST APL 01 is used for appeal.

6. Is return filing mandatory before revocation?

Yes, all pending returns must be filed.

7. Can late fee be waived?

Late fee waiver depends on government notifications.

8. How long revocation approval takes?

Usually 15–30 days.

9. What if officer rejects revocation?

Appeal can be filed.

10. Can new GST registration be applied instead of revocation?

Yes, but revocation is better option.

11. Is GST revocation online?

Yes, through GST portal.

12. Can composition dealer revoke GST cancellation?

Yes.

13. Can GST be restored after appeal?