GST chow cause notice

If the registration was cancelled by the department on its own motion and you still want to continue your business, apply for revocation in Form GST REG-21.

⏰ Time limit

• You must apply within 30 days of service of the cancellation order.

• The Commissioner can extend this by another 90 days (via Additional/Joint Commissioner approval).

• If that period has also lapsed, you can apply for condonation of delay — many State and Central jurisdictions are allowing it upon written request showing valid reasons (like missing the email).

📝 Steps

1. Log in to gst.gov.in → Services > Registration > Application for Revocation of Cancelled Registration

2. Select the relevant ARN/cancellation order.

3. Enter your reason — e.g., “Missed the notice email, business active, all returns now filed and dues paid.”

4. Attach:

   • Copies of GSTR-3B & GSTR-1 returns filed,

   • Payment challans of any tax/late fees,

   • A brief explanation letter on letterhead.

5. Submit and verify with DSC/EVC.

🔹 Once filed, the officer may ask for clarification (REG-23). Respond via REG-24 within 7 days.
🔹 On approval, registration is restored and you can continue normal filings.

Thank you so much. I have already exceeded the 30day window, will there be any penalties and can I reaapply again now?