GST Revocation of Cancelled Registration
If an officer cancelled your GST registration, Form GST REG-21 can reverse that — but only after every pending return is filed and all tax dues, interest and penalty are cleared, and only within 90 days of the cancellation order (extendable to 180 days with approval). Khata World clears the precondition checklist and files the application correctly.
Restore My RegistrationBefore You Apply
What Must Be True First
Key Facts
What the Revocation Process Involves
90-Day Window
Form GST REG-21 must be filed within 90 days of the cancellation order — extendable up to a further 180 days with Commissioner-level approval on sufficient cause.
Clear Dues First
All pending returns must be filed and all tax dues — with interest and penalty — paid before you can even apply for revocation.
Officer Decision
The officer can approve revocation (Form REG-22) or issue a show-cause (REG-23/REG-24) before a final rejection (REG-05).
Not for Voluntary Surrender
If you surrendered your registration voluntarily and want to restart the business, you need a fresh registration — not revocation.
Our Process
How We Get Your Registration Back
We first check every pending return and outstanding due against your cancellation date, get them cleared, and only then file Form GST REG-21 with the reasons for the delay or default addressed head-on.
If the officer raises a show-cause instead of approving outright, we respond and represent you through to a final decision.
Onwards, excluding tax dues/interest/penalty.
- Pending returns & dues checklist
- Form GST REG-21 filing
- Show-cause response, if raised
Quick Reference
GST Revocation Facts at a Glance
Key figures every applicant should know — current as of August 27, 2026. Rules change by notification; verify against gst.gov.in before relying on these for a specific application.
- When it applies
- Only when GST registration was cancelled by an officer — not for a voluntary surrender, which instead needs a fresh registration to restart the business.
- Form & deadline
- Form GST REG-21, filed within 90 days of the cancellation order, extendable up to a further 180 days with Commissioner-level approval on sufficient cause.
- Precondition
- All pending GST returns for the period before cancellation must be filed, and all tax dues — with interest and penalty — must be paid before applying.
- Officer response
- The officer can approve revocation via Form REG-22, or issue a show-cause via REG-23/REG-24 before a final rejection recorded in Form REG-05.
Last updated: August 27, 2026
Common Questions
GST Revocation — Frequently Asked Questions
Get Your GST Registration Back on Track
The 90-day window doesn't wait — the sooner we clear your dues and file, the sooner you're billing customers again.