🧾 What is GST Revocation?

Revocation of cancellation refers to the restoration of a cancelled GST registration. If your GSTIN has been cancelled by the officer on account of non-filing, mismatches, or compliance lapses, you may apply for revocation within 30 days of the cancellation order.

The application must include valid justification, resolution of pending filings, and all necessary documentation. Failure to act within the deadline can result in permanent deactivation.

🔍 Common Reasons for GST Cancellation

Reason Revocation Eligibility
Non-filing of returns for 6+ months ✅ Yes
Mismatch in returns and GSTRs ✅ Yes
Untraceable business location ✅ Yes (with supporting proof)
Voluntary cancellation ❌ No (fresh registration needed)
Fake invoicing or fraud ❌ Depends on case and appeal

✅ Who Should Apply?

  • Taxpayers whose GSTIN has been cancelled by GST Officer
  • Businesses suspended for non-compliance but planning to resume
  • Service providers debarred due to return default
  • E-commerce sellers reinstating operations
  • MSMEs and traders penalized for non-filing

📑 Documents Required

  • GST cancellation order copy
  • Justification letter for revocation
  • GST return filings (pending months)
  • Reconciliation of liabilities
  • Proof of business (rent agreement, utility bill)
  • Bank statement
  • Digital Signature Certificate (DSC) or EVC

🛠️ Services Included

  • Assessment of eligibility for revocation
  • Preparation of justification and reply
  • Filing of pending GSTRs before revocation
  • Online revocation filing in Form GST REG-21
  • Officer follow-up and clarification handling
  • Issuance of active GST certificate
  • Post-revocation filing guidance

📋 Process & Timeline

Step Task Timeline
1️⃣ Review of cancellation order & records Day 1
2️⃣ File pending returns & clear liabilities Day 1–2
3️⃣ Draft reply and file Form REG-21 Day 2–3
4️⃣ Follow-up with GST Officer Day 4–7
5️⃣ GSTIN reactivation Day 7–10

🕐 Total Time: 5–10 Working Days

📌 Important Notes

  • Application must be filed within 30 days (extendable via appeal)
  • All returns till date must be filed before applying
  • One-time window: Second revocation not allowed for same GSTIN
  • Only cancelled by department cases are eligible
  • Voluntary cancellations can’t be revoked

💡 Why Choose SITPakz Solution (SSPL)?

  • ✅ Legal drafting of strong justification
  • 🧾 Assistance with all pending filings
  • 📍 Personal support with officer communication
  • 🧑‍💻 Remote filing and compliance
  • ⚖️ Help with appeals if revocation is rejected

💬 Frequently Asked Questions (FAQs)

Q. Can I file revocation after 30 days?
➡️ Yes, by filing an appeal under CGST Rules with officer approval.

Q. Will my GSTIN remain the same after revocation?
➡️ Yes. Upon approval, your original GSTIN will be reactivated.

Q. Can I file returns during cancellation period?
➡️ Yes, but you must clear all pending returns before applying.

Q. What if revocation is rejected?
➡️ You can file an appeal or apply for fresh registration if needed.