Time limit: apply for revocation within 90 days of the cancellation order. This can be extended by up to 180 more days by the tax authorities in some cases.
Why GSTINs get cancelled
- Returns not filed for six months in a row
- No business at the registered address, found on physical verification
- Registration obtained with wrong documents
- Voluntary cancellation applied by mistake
Step-by-step revocation
- File all pending returns up to the date of cancellation, with late fee, interest and tax.
- Apply in Form REG-21 on the GST portal with the reason and supporting documents.
- Reply to any query raised by the officer (REG-23) within the time given.
- Order: the officer either revokes the cancellation (REG-22) or rejects the application with reasons.
If revocation is rejected or the time limit has passed
An appeal can be filed before the appellate authority within the time allowed. In some cases a fresh registration is the faster route. We review the cancellation order and tell you which option is better.
Frequently asked questions
Can I sell while my GSTIN is cancelled?
No taxable sales can be made under a cancelled GSTIN. Pause invoicing until it is restored or a new registration is obtained.
Do I have to pay late fees before applying?
Yes. All pending returns must be filed with late fee and interest before the revocation application.
How long does revocation take?
Usually a few weeks after filing, depending on the officer's queries and verification.
Is suspension the same as cancellation?
No. Suspension is a temporary stage during cancellation proceedings. Replying to the show cause notice in time can prevent cancellation.
This guide is general information based on the law as on the date above. Rules and dates change through notifications, so check your own case with us before acting.