Tax Consultant
1312 Points
Posted on 23 June 2026
Suspended GST registration can be revoked, but the process depends on why it was suspended.
Most common reasons:
- Non-filing of returns for 6+ consecutive months (composition dealers: 3 consecutive quarters)
- Department initiated proceedings due to suspected fraud or return mismatch
Steps to revoke:
1. Log in to GST portal. Go to Services > Registration > Application for Revocation of Cancellation
2. File all pending returns (GSTR-1, GSTR-3B) along with late fees
3. Reply to any show-cause notice (SCN) if one was issued
4. If the suspension was initiated suo motu under Rule 21A, the registration reverts once pending returns are filed and the officer is satisfied
Note: you cannot issue tax invoices or claim ITC while your registration is suspended. Sort this out before any further business transactions.
This [GST cancellation and revocation guide](https://taxgarden.in/blog/gstr-10-final-return-gst-cancellation-filing-guide-india) has the full step-by-step including GSTR-10 if cancellation has already been completed.