GST Registration Revocation

Overview

GST Revocation is the process Taxeto uses to help businesses restore a GST registration that has been cancelled by the department (suo-moto cancellation) due to non-compliance such as non-filing of returns. Taxeto ensures all pending returns are filed and dues cleared, then files the revocation application so operations can continue under the same GSTIN without disruption.

Benefits

• Applicable only for registrations cancelled by the department, not voluntary cancellations
• Allows the business to continue under the same GSTIN
• Online application process through the GST portal
• Time-bound application ensures quick resolution
• Requires filing of all pending returns to become eligible

Eligibility

• GST registration must be cancelled by the department, not voluntarily
• All pending returns must be filed
• All tax dues, interest, and penalties must be paid
• Application must be filed within the prescribed time limit

Documents Required

1. 1GSTIN and cancellation order details
2. 2Pending GST returns to be filed
3. 3Proof of payment of tax dues, interest and penalties
4. 4Reason for cancellation and supporting explanation
5. 5Authorized signatory details

Process

1. 1

   File Pending Returns

   Complete all pending GST return filings.

2. 2

   Pay Dues

   Clear all outstanding tax, interest, and penalties.

3. 3

   Application Filing

   Apply for revocation on the GST portal using Form REG-21.

4. 4

   Verification

   The GST officer reviews the application.

5. 5

   Approval or Notice

   Revocation is approved, or a clarification notice is issued.

6. 6

   GSTIN Restoration

   Registration is reactivated upon approval.

Frequently Asked Questions