How to Revoke Cancelled GST Registration: Form GST REG-21 Application Guide

Why Does the Department Cancel GST Registration?

Under Section 29(2) of the CGST Act, the tax officer may initiate suo-motu cancellation of your GSTIN if:

• You fail to file GSTR-3B returns for continuous 6 months (or 2 continuous quarters for QRMP scheme).
• Composition taxpayer fails to file returns for 3 consecutive tax periods.
• Registration was obtained by fraud, wilful misstatement, or suppression of facts.
• Business was not commenced from the registered place of business.

Time Limit to Apply for Revocation (Form GST REG-21)

Taxpayers must file an application for revocation in Form GST REG-21 within 30 days from the date of the cancellation order. This can be extended up to 90 days by the Joint/Additional Commissioner and up to 180 days by the Principal Commissioner upon sufficient cause.

Step-by-Step Revocation Procedure

1. Log in to the GST portal and file all pending returns with applicable late fees and interest.
2. Pay all outstanding tax liabilities shown in the electronic liability ledger.
3. Navigate to Services > Registration > Application for Revocation of Cancelled Registration.
4. Provide detailed reasons supporting revocation along with challan receipts.
5. Submit with DSC or EVC. The officer must pass an order in Form GST REG-22 within 30 days.