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GST Revoked? We’ll Help You Get It Back — Fast.
If your GST registration was cancelled due to missed filings or non-compliance, you may be eligible to apply for revocation and restore your registration. The process involves strict timelines, documentation, and responding to notices—which can be overwhelming. Taxmaan simplifies it for you. Our experts file the revocation application (Form GST REG-21), handle notices, and track progress—ensuring full compliance and minimal business disruption.
What is GST Revocation?
GST revocation is the process of restoring a cancelled GST registration. When your registration is cancelled—due to non-compliance, missed returns, or procedural errors—you can apply for revocation to reactivate it.
Reinstating your GST registration helps you:
- Avoid penalties
- Resume filing returns
- Retain your legal tax identity
- Claim input tax credit
- Continue issuing valid tax invoices
Without revocation, cancellation remains in force, and your business cannot legally operate under GST. The revocation process ensures you’re back in good standing on the GST portal, avoiding disruption and maintaining full compliance.
Why is GST Registration Revoked?
- Non-filing of GST Returns: Failure to file returns for consecutive periods can lead to automatic cancellation of GST registration.
- Business Closure: If a business shuts down permanently, GST registration may be revoked by the authorities
- Change in Business Structure: Significant changes like merger, demerger, or transfer of business can result in revocation of existing GST registration.
- Non-compliance with GST Laws: Violations such as tax evasion, fraudulent activities, or providing false information can cause cancellation.
- Voluntary Cancellation: A business may request cancellation if it no longer meets the criteria for GST registration, such as turnover falling below the threshold.
- Inactivity of Business: Prolonged inactivity without conducting any taxable supplies may lead to cancellation.
GST Revocation Process: Step-by-Step Guide
Step 1: Application for Revocation
To start the revocation process, businesses must submit an application to the GST department. The application for revocation of cancellation is filed using Form GST REG-21, which is specifically designed for revoking the cancellation of GST registration, along with essential documents to support your application.
There are two main ways to submit this application:
Online Filing:
- Log in to the GST portal using your credentials.
- Navigate to the ‘Application for Revocation of Cancellation of Registration’ section.
- Fill in the required details in Form GST REG-21 and upload necessary documents.
- Submit the form electronically.
Offline Filing:
- Although rare, some cases may require physical submission at the GST office.
- Prepare the completed Form GST REG-21 along with supporting documents.
- Submit the application to the jurisdictional GST officer’s office in person or via post.
Once submitted, the application is officially recorded, and the process moves to the next stage.
Step 2: Scrutiny of Application by GST Officer
After receiving the application, the tax officer reviews it thoroughly. The officer checks whether the reasons for revocation are valid and if the applicant has complied with all GST rules and requirements. This includes verifying submitted documents and confirming that no outstanding compliance issues remain, which may include checking bank statements if necessary.
During this scrutiny, the officer may:
- Request additional information or clarification from the applicant.
- Conduct further investigations if there are doubts about the application’s validity.
The scrutiny aims to ensure that revocation is granted only in genuine cases where the cancellation was unwarranted or has been rectified.
Step 3: Revocation Confirmation or Rejection
Once the scrutiny is complete, the GST officer decides whether to accept or reject the revocation application.
If Accepted:
The GST registration is reactivated, and the taxpayer can resume all GST-related activities, including filing returns and collecting tax. The department issues an official order confirming the revocation.
Online Filing:
The application is denied, often due to non-compliance or incomplete documentation. The taxpayer is informed about the reasons for rejection and may have the option to appeal or reapply with proper corrections.
Timely follow-up and accurate documentation improve the chances of a successful revocation.
Documents Required for GST Revocation
- Application Form GST REG-21: the official form used to apply for revocation of GST cancellation.
- Copy of Cancellation Order: The notice or order issued by the GST department informing about the cancellation of your registration.
- Proof of Compliance: Documents showing that you have filed all pending GST returns or have taken corrective actions.
- Written Explanation: A detailed letter explaining the reasons for requesting revocation of cancellation.
- Supporting Documents: Any additional documents related to your business operations, such as financial statements or correspondence with tax authorities.
- Authorization Letter: If the application is filed through a representative or GST consultant, this letter authorizes them to act on your behalf.
Fees Associated with GST Revocation
As GST experts at Taxmaan, we want to assure you that there is no government fee for filing the application to revoke your cancellation of gst registration. The tax department does not charge any processing fees for submitting Form GST REG-21.
That said, if you choose to work with Taxmaan for a smooth and hassle-free revocation process, there will be a professional service fee for our expert assistance. This fee depends on the level of support you need, from document preparation to follow-ups with the GST authorities.
Keep in mind, any pending penalties or late fees due to past non-compliance must be cleared separately within thirty days before your revocation application can be approved, particularly any pending returns . These are not part of our service charges but are necessary payments to comply with GST laws and get your registration reinstated without delays.
Timeframe for GST Revocation
The time taken to complete the GST revocation process can vary depending on several factors such as the completeness of your application, the workload of the GST officer, and whether any additional information is requested. Generally, the entire process takes around 7 to 14 working days from the date of application submission.
Here is a typical breakdown of the timeframe:
- Application Submission: Immediate to 2 days — Once you submit Form GST REG-21 online, the application is acknowledged by the GST portal right away.
- Scrutiny by GST Officer: 5 to 10 working days — The officer reviews your application, verifies documents, and may seek clarifications.
- Final Decision: 1 to 3 working days — After scrutiny, the officer either approves or rejects the revocation and issues an official order.
Delays can occur if the application is incomplete or if additional documents are required. At Taxmaan, we help ensure your application is accurate and complete to minimize processing time.
Consequences of GST Registration Revocation
Revoking GST registration cancellation can have several important consequences for your business, including how you manage your input tax credit . It is essential to understand these impacts before applying for revocation.
- Reversal of Input Tax Credit (ITC): When your GST registration is cancelled, you may be required to reverse the ITC claimed earlier. This means you have to pay back the credit availed on purchases, which can affect your cash flow.
- Business Continuity: Until the revocation is approved, you cannot legally collect GST or issue valid tax invoices. This can disrupt your business operations and impact your customers.
- Compliance Obligations: Once your registration is reinstated, you must resume timely GST filings and payments to avoid further cancellations or penalties.
- Legal Accountability: Failure to comply with revocation procedures or continued non-compliance can lead to stricter actions by tax authorities, including fines or prosecution.
Understanding these consequences helps you prepare better and avoid surprises during the revocation process.
How Taxmaan Can Assist with GST Revocation?
At Taxmaan, we bring extensive experience in handling GST registration revocation smoothly and efficiently, including the roles of authorized signatories . Our expert team guides you through every step—from understanding your eligibility to filing the application correctly.
We offer:
- Hassle-Free Online Filing: We manage the entire revocation application process on the GST portal, ensuring all details and documents are accurately submitted.
- Expert Consultation: Our GST professionals review your case, advise on the best course of action, and help address queries from tax authorities
- Timely Follow-Ups: We track your application status and communicate with GST officers to expedite the revocation process.
- Compliance Support:After revocation, we assist with ongoing GST compliance to help you avoid future issues.
With Taxmaan, you get trusted support designed to minimize disruption and get your GST registration reinstated quickly.
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