Guide to revocation of cancelled registration of GST

1. When can I apply for revocation of cancelled registration?

A taxpayer can apply for revocation of cancelled registration, whose registration has been suo moto cancelled by Tax Official, within 30 days from the date of order of cancellation of registration.

2. From where can I apply for revocation of cancelled registration?

Application for revocation of cancelled registration can be accessed within 30 days, from issuance of the Cancellation Order on the GST Portal, after logging in.

The path is Services > Registration > Application for Revocation of Cancelled Registration.

You can login using your earlier login credentials (i.e. credentials using which you were logging into the GST Portal earlier).

3. Who all cannot apply for revocation of cancelled registration?

UIN Holders (i.e. UN Bodies, Embassies and Other Notified Persons), GST Practitioner or in case the registration is cancelled on the request of the taxpayer or legal heir of the taxpayer, cannot apply for revocation of cancelled registration.

4. What happens when application for revocation of cancelled registration is approved by the Tax Official?

Once an application for revocation of cancelled registration is approved by the Tax Official, the system generates an approval order and an intimation is sent to the Primary Authorized Signatory of the taxpayer via e-mail and SMS, about the same.

Consequent to the approval of the Application for Revocation of Cancelled Registration, the taxpayer’s GSTIN Status will be changed to from Inactive to Active status with effect from the effective date of cancellation.

5. What happens when application for revocation of cancelled registration is rejected by the Tax Official?

When application for revocation of cancelled registration is rejected by the Tax Official then

1. Rejection order will be generated
2. GSTIN status will remain “Inactive” on the GST Portal.
3. Primary Authorized Signatory will be intimated via SMS and email of the rejection of the application.
4. Rejection Order will be made available on the taxpayer’s dashboard.