Overview
Section 30, CGST ActGST Revocation is the process of restoring a cancelled registration under Section 30 of CGST Act, 2017 and Rule 23 of CGST Rules. Taxpayers whose registration was cancelled (for non-filing, non-compliance, or error) can apply for revocation by filing Form GST REG-21 within 30 days of cancellation order. Successful revocation requires: filing all pending returns, paying outstanding tax/interest/penalty, and demonstrating genuine business continuity. We handle end-to-end revocation support including compliance rectification, application drafting, and officer coordination for approval.
All Revocation Scenarios
Non-filing, non-compliance, erroneous cancellation, voluntary reversal
Compliance Rectification
File pending returns, clear dues & gather continuity evidence
Officer Coordination
Professional follow-up with Proper Officer to expedite approval
Eligibility Criteria
Cancellation for Non-Filing
Registration cancelled due to non-filing of returns; taxpayer now compliant
Timeline: Apply within 30 days of cancellation order (extendable)
Cancellation for Non-Compliance
Cancelled for address verification failure or document non-submission
Timeline: Apply after rectifying compliance gaps
Suo Moto Cancellation Error
Department cancelled registration erroneously; taxpayer seeks restoration
Timeline: Apply immediately with supporting evidence
Voluntary Cancellation Reversal
Taxpayer applied for cancellation but business continues; seeks revocation
Timeline: Apply before cancellation order is passed
Received a cancellation order? Get free revocation eligibility assessment.
Required Documents
Cancellation Order Copy
Original order with DIN, grounds for cancellation & date of service
Filed Pending Returns
GSTR-1, GSTR-3B, GSTR-9 for all default periods with acknowledgements
Payment Challans
Proof of tax/interest/penalty payment for outstanding liabilities
Business Continuity Evidence
Recent invoices, bank statements, rent agreements showing active operations
Address Verification Proof
Updated address proof + NOC if cancellation was for address mismatch
Undertaking for Future Compliance
Signed declaration committing to timely return filing & tax payment
Pro tip: File all pending returns BEFORE submitting REG-21 — incomplete compliance is the most common rejection reason.
GST Revocation Process
~10-30 daysEligibility & Ground Assessment
1-2 daysReview cancellation order, identify valid grounds for revocation & compliance status
Document Collection & Compliance Rectification
3-7 daysFile pending returns, pay outstanding dues, gather supporting documents
Application Preparation (REG-21)
2-3 daysDraft Form GST REG-21 with justification, compliance proof & undertaking
Portal Submission & Officer Coordination
7-30 daysFile revocation application on GST portal; coordinate with Proper Officer for approval
Why Professional GST Revocation?
Restore your GST registration efficiently while avoiding repeated cancellations and penalties.
Deadline Compliance
File REG-21 within 30-day window; request extensions when justified
Complete Compliance Rectification
Ensure all pending returns filed & dues cleared before application
Strong Justification Drafting
Compelling submission with legal references to support revocation request
Officer Follow-up
Professional coordination to prevent application stagnation at officer level
Frequently Asked Questions
Apply for GST Revocation Today
Zero hidden fees. GST revocation experts. Compliance rectification & officer coordination included.
Free cancellation order analysis included
Download GST Revocation Guide
Get our 13-page handbook: REG-21 filling guide, compliance checklist & officer communication tips.