GST Reactivation

To reactivate a GST number that was cancelled due to non-filing of GST return, you typically need to apply for reactivation As per GST rules in India, if your GST registration is cancelled due to non-filing of returns, you can apply for revocation of cancellation of registration. 

You do not necessarily need to file an appeal. You can apply for reactivation by subnitting an application in FORM GST REG-21  on the GST portal. You will need to provide reasons for the cancellation and details about the pending returns. 

After applying, you will need to file all pending GST return up to the date of cancellation Once you comply with these requirements and your application is processed, your GST rgistration can be reactivated. 

To reactivate a cancelled GST registration, you file Form GST REG-21 within 90 days of the cancellation order date. Before the application is approved, you need to file all pending GST returns covering the period up to the cancellation date, because the portal will not process revocation if returns are outstanding. If your 90-day window has passed, you can apply to the GST Appellate Authority or High Court for an extension on cause shown. This [GST registration cancellation and revocation guide](https://taxgarden.in/blog/gst-registration-cancellation-revocation-guide-india) has the step-by-step REG-21 process, document checklist, and what to do if the officer rejects the revocation application.