GST Revocation Letter Format

The Goods and Services Tax (GST) is an extensive indirect tax regime that replaced various other indirect taxes in India. Under the GST structure, businesses must register and remain compliant with periodic filings and payments. However, in certain cases, the GST registration of a taxpayer may be cancelled by the department, either suo motu or upon application by the taxpayer.

If the cancellation is done by the department due to non-compliance or other reasons, the taxpayer has the option to apply for revocation of the cancellation. One of the key steps in this process is submitting a GST Revocation Letter—a formal communication requesting the authorities to reinstate the cancelled GST registration.

In this blog, we’ll explore the importance of the GST revocation letter, how to draft one, what information it should contain, and provide a ready-to-use format for your reference.

What is a GST Revocation Letter?

A GST Revocation Letter is a formal written request submitted by a taxpayer to the GST department seeking reinstatement of a cancelled GST registration. This letter accompanies the revocation application filed through Form GST REG-21 under Rule 23 of the CGST Rules, 2017.

The purpose of the letter is to explain the reason for cancellation, provide justification for revocation, and demonstrate corrective actions taken to ensure future compliance.

When is a GST Revocation Letter Required?

A GST revocation letter becomes necessary when:

• The GST registration is cancelled by the department due to:

• • Non-filing of returns for a continuous period.

• • Non-payment of tax dues.

• • Fraudulent registration.

• • Violation of GST provisions.

• The taxpayer disagrees with the cancellation and seeks to reverse it.
• The taxpayer wants to resume operations legally and maintain compliance.

In such cases, the revocation letter reinforces the application by adding a detailed narrative and appeal to the concerned officer.

Timeline to Apply for GST Revocation

As per provisions of GST, a taxpayer can apply for the revocation of cancellation within the duration of 30 days from the date of service of the cancellation order…!

However, this period can be extended:

• By the Additional Commissioner or the Joint Commissioner up to 30 more days.
• By the Commissioner for a further 30 days.

The revocation letter should ideally be filed within the initial period of 30 days, along with the required supporting documents.

Contents of a GST Revocation Letter

Your GST revocation letter should be clear, factual, and professional. The tone must be formal, respectful and in a convincing manner. Below are the major components to include: –

1. To Address: Name, designation and the office address of the jurisdictional GST officer.
2. Subject: Mention the “Request for Revocation of GST Registration Cancellation.”
3. Reference Number: Quote the cancellation order number and date.
4. GSTIN: Mention your GST registration number.
5. Details of Business: Name of business, address, nature of activity.
6. Reason for Cancellation: State why your registration was cancelled.
7. Cause of Non-Compliance (if any): Explain if due to illness, financial hardship, technical issue, etc.
8. Corrective Action Taken: Filing of pending returns, tax payments, and compliance improvements.
9. Assurance of Future Compliance: Commit to regular return filing and adherence.
10. Request for Revocation: Polite appeals to reinstate the registration.
11. Signature & Stamp: It includes the authorised signatory’s name, designation, signature and business seal.
12. Annexures: Attach supporting documents (acknowledgements, returns, challans, etc.)

Sample GST Revocation Letter Format Online

Below is a standard format that can be adapted based on your business case:

To,

The Superintendent,

Office of the GST Officer,

[Address of the jurisdictional GST office]

[City, State, PIN Code]

Subject: Request for the Revocation of GST Registration Cancellation – GSTIN (Your GSTIN)

Reference: Cancellation Order No. [Order No.] dated [Date of Order]

Respected Sir/Madam,

I am [Your Name], proprietor/partner/director of [Business Name], bearing GSTIN [GSTIN] and located at [Registered Address]. I am writing this letter to respectfully request revocation of the cancellation of my GST registration, which was cancelled vide the above-mentioned order under Section 29 of the CGST Act, 2017.

The reason for the cancellation, as stated, pertains to [non-filing of returns for consecutive months/other reason]. I humbly submit that the non-compliance was due to [briefly explain the reason – e.g., financial constraints, medical emergency, system issues, etc.].

I sincerely regret the lapse and have since taken corrective measures to become compliant. I have filed all pending GST returns up to date and have cleared all dues, along with applicable interest and late fees. The relevant challans and return acknowledgements are attached herewith for your reference.

I understand the importance of timely compliance under GST law and assure you that going forward, all regulatory obligations will be met without delay. My business relies substantially on GST registration for regular operations, and the cancellation has adversely affected day-to-day transactions and vendor relationships.

I respectfully request that you consider my situation and kindly reinstate my GST registration by allowing the revocation of the cancellation order.

Thanking you in anticipation.

Yours sincerely,

[Authorized Signatory Name]

[Designation – Proprietor/Partner/Director]

[Contact Number]

[Email ID]

[Date]

[Signature with stamp]

Enclosures:

1. Copy of GST Cancellation Order.
2. Acknowledgement of filed returns.
3. GST payment challans.
4. PAN, Aadhaar, and other KYC documents.
5. Any other relevant supporting documents…!

Key Tips for Writing an Effective Revocation Letter

1. Be Honest but Strategic: Accept the lapse but explain circumstances tactfully.
2. Keep it Concise: Do not over-explain or digress.
3. Stay Professional: Maintain a respectful tone and formatting.
4. Attach Proofs: Always submit supporting documents for rectified issues.
5. File Online: After preparing the letter, scan and upload it along with Form GST REG-21 through the GST portal.

Filing GST Revocation Request Online

While the revocation letter is a supporting document, the formal application must be made online through the GST portal by following the various given steps:-

1. Log in to https://www.gst.gov.in
2. Navigate to Services > Registration > Application for Revocation of Cancelled Registration.
3. Select your GSTIN and enter cancellation order details.
4. Upload the revocation letter and supporting documents.
5. Submit the application using DSC or EVC.

The GST officer will review and examine your application and may approve, reject or seek further clarification within 30 days.

Conclusion

A GST revocation letter is not just a formal document; it is a plea to restore your business’s tax identity. Whether due to genuine mistakes or error, hardship, or negligence, if your GST registration is cancelled, you must act smoothly and professionally. A well-drafted revocation letter can significantly impact the officer’s decision and help you resume business operations smoothly.

Make sure your letter is well-structured, sincere, and backed by action. And most importantly, ensure ongoing compliance once registration is restored to avoid future cancellations.

If you are unsure about how to draft or file the revocation application, consider seeking help from a GST consultant or legal advisor to ensure everything is in proper order.