Having your GST Registration cancelled suo-motu by the GST Officer is an operational nightmare. The moment status changes to Cancelled, you legally cannot issue tax invoices or claim Input Tax Credit (ITC).
Common trigger: Failing to file GST returns for 6 consecutive months.
In this practical guide, CA Sanjeev Singh (FCA) explains the step-by-step procedure to file for Revocation of Cancellation in Form GST REG-21.
1. Statutory Time Limit for Revocation
- Standard Period: Within 30 days from date of cancellation order service.
- Extension by Additional Commissioner: Up to 30 additional days.
- Extension by Commissioner: Maximum total extension up to 90 days.
CRITICAL: If you miss the 90-day window, your GSTIN is permanently blocked and PAN is red-flagged.
2. Prerequisites Before Filing REG-21
- File ALL Pending GST Returns (GSTR-1 & GSTR-3B) up to cancellation order date.
- Pay Outstanding Tax Dues & Interest via Form DRC-03.
- Clear accumulated late fees.
3. Step-by-Step Revocation Process
- Log in to GST Portal -> Services -> Registration -> Application for Revocation of Cancelled Registration.
- Select Reason: "Returns Filed and Dues Paid".
- Attach supporting DRC-03 payment receipts and bank statements.
- Sign with DSC/EVC OTP and submit.