Last Updated on January 12, 2026
The GST registration is the foundation for the GST system in India, as it represents the official recognition of an individual as a GST taxpayer under the law. The GST system allows businesses to collect taxes for the sale of goods and services and claim credit in respect of taxable goods and services received. The GST registration is compulsory for certain classes of individuals and for certain turnover amounts. The GST system plays an important part in managing and controlling business activities in India. The GST system aims to increase transparency and ease credit transmission in the supply chain. The GST system allows this by being free from cascading effects.
Cancellation of GST Registration
Cancellation of GST registration is a situation wherein the taxpayer’s registration under the Goods and Services Tax law comes to an end, and they are no longer considered by law as a registered taxable person. On cancellation, he is not required to charge any more GST on his supplies and also cannot issue any tax invoice and claim credit of ITCs. The cancellation provisions are governed by Section 29 of the CGST Act, 2017.
A GSTIN may be cancelled by either the tax authorities or the registered individual. The registration is not deemed valid on and from the effective date of cancellation.
Who Can Cancel a GST Registration?
- The taxpayer can file for a voluntary cancellation of registration.
- In case of failure to comply with the statutory conditions, necessary action may be initiated by the appropriate officer.
Reasons for Cancellation
- Due to the failure to file returns of GST for a continuous period of six months.• Not paid tax, interest, and other statutory dues.
- If the business is stopped or closed.
- Due to changes in the constitution of the business, such as transfer, merger, and amalgamation of businesses.
- Obtaining registration by fraud, willful misstatement, or suppression of facts.
- Failure to commence the business within the time limit.
Effects of Cancellation
- The taxpayer is prohibited from issuing taxable supplies or collecting GST.
- Extinguishment of the balance of the tax credit in the electronic credit ledger.
- Payment of tax is payable on stock and capital account items.
- Previous liabilities and penalties remain payable even post-cancellation.
What is Revocation of Cancelled GST Registration?
The revocation of a cancelled GST registration refers to the restoration of a GST registration that was previously voided by the tax department or at the request of the registered person, subject to the fulfilment of certain conditions. This allows the taxpayer to restart legitimate business transactions under the GST regime. The concept is principally governed by Section 30 of the CGST Act, 2017.
This is because revocation can be made only where the cancellation is initiated by the proper officer himself and not at the instance of the taxpayer.
Legal Basis
- Section 30 of the CGST Act, 2017, is the relevant legal provision for revocation.
- The registrant has to make an application for revocation within a period of thirty days from the date of service of the cancellation order.
- The application has to be made in electronic form with the help of Form GST REG-21.
Situations for Revocation
- Failure to file returns relating to GST for successive tax periods.
- Cancellation based upon non-payment of taxes, interest, and late fees.
- Cancellation for failure to follow procedures or non-compliance.
- Cancellation due to technical or clerical errors where no fraud has been committed.
Conditions of Revocation
- All outstanding GST returns, if any, should be filed before applying for revocation.
- All tax due must be paid in full with penalty and interest.
- The taxpayer must provide a valid and satisfactory explanation for the failure on the basis of which the cancellation has been made.
- Revocation is not usually allowed in cases of fraud or other forms of misrepresentation where one party hid the actual facts.
Effect of Revocation
The GST registration gets reinstated, and the taxpayer can then:
- levy of GST on outward supplies
- Issue tax invoices
- Claim eligible input tax credit
- Compliance obligations for the period during which the registration remained cancelled may also be required.
Step-by-step Guide to Revoke a Cancelled GST Registration After 180 Days?
The procedure for revoking a cancelled GST registration within 180 days is quite complex in nature. Still, it is not an unachievable task. As the legal provisions exclude the possibility of revoking the GST registration automatically after the expiry of the specified timeframe, the judiciary in various cases has shown leniency on behalf of genuine taxable entities who have expressed the bona fide intent and met all the remaining compliances. This is an elaborate procedure involving meticulous documentation and payment of the required fees.
1. Understanding the Legal Position after 180 days
- According to Section 30 of the CGST Act, 2017, cancellations can be reversed only if the application is submitted within the prefixed timeline. After 180 days, the GST portal does not enable the submission of Form GST REG-21 automatically.
- After this time, the registered person cannot personally apply for a revocation.
2. Cause for Cancellation of GST Registration
A taxpayer has to state reasons why there would be a cancellation of GST registration on such reasons like:
- Failure to submit GST returns on a continuous basis
- Failure to pay taxes, interest, or late fees
- Failure to initiate business
- Obtaining registration through fraudulent activities, misrepresentation, or concealment of facts
Revocation of registration would be possible only under situations not amounting to fraud or misrepresentation of facts.
3. Complete All Pending GST Compliance Requirements
Before turning to the tax authorities, the taxpayer is obligated to submit all outstanding GST returns and pay off any outstanding taxes due, which include:
- Taxation
- Interest
- Late Fees
- Any applicable fines
Revocation applications shall not be accepted without the clearance of all dues, even in the case of court/departmental consent.
4. Request for Condonation of Delay
In situations where the statutory time limit is exhausted, it is essential for the taxpayer to apply for condonation of delay. To apply for a delay, the procedures listed below should be followed:
- Submit a written application to the concerned GST officer.
- Provide reasons for the delay, which are legitimate in most instances, such as a medical emergency, financial problems, a COVID disruption, technical issues in the GST portal, or a lack of professional advice, among others.
5. Filing the Writ Petition to the High Court (If Required)
- GST officials may not possess the power to grant revocation applications after more than 180 days.
- In some cases, the taxpayer may need to move the concerned High Court through a writ petition filed under Article 226 of the Indian Constitution.
In cases involving GST registration revocation across the entire nation in India, the judiciary has taken a lenient and taxpayer-friendly approach on the basis that:
- Cancellation of GST registration was due to the non-filing of returns.
- The taxpayer is willing to comply.
- Lack of evidence related to cases involving fraud or revenue evasion.
The High Court may order the GST department to:
- Allow the taxpayer to file the revocation application.
- Resume the GST registration.
6. Submitting a Revocation Application After a Court Order
If there is a favourable court order:
- Verify if the facility for access to the GST portal can be granted manually or automatically.
- Submit Form GST REG-21.
- Cite the court order, the filing of outstanding returns, if required, and the payment of all dues.
- Misrepresentation or inadequate information can result in the form being rejected.
7. Review by the Proper Officer
The GST officer will examine the following:
- The status of compliance
- Payment of the dues
- The genuineness of the business
- The taxpayer’s past record
In case the officer is satisfied, they will issue GST REG 22, cancelling the cancellation.
In case the officer is not satisfied with the applicant’s request, they can:
- Issue a notice in GST REG 23
- Grant an opportunity to be heard
- Pass a reasoned order either accepting or rejecting the application.
8. Restoration of GST Registration
- If the application for revocation is approved, the GSTIN is activated with retrospective effect from the date of cancellation.
- The taxpayer is allowed to reinstate.
- Creating tax invoices
- Collecting Goods and Services Tax
- Recover input tax credit
Compliance requirements for the period of revocation may apply.
9. Alternative Way: New GST Registration
- This only leaves the assessee with another option to apply for a new GST registration if revocation is not possible.
- However, this carries a big risk of loss of input credit, aggravation of past compliance issues pertaining to the old GSTIN, and disruption in business.
- Therefore, revocation is preferred over obtaining a fresh registration.
Conclusion
The revocation of a GST registration is an important corrective measure under GST law, which allows genuine taxpayers to reinstate their registration and continue legitimate business operations. This is an enabling provision to provide exemption in cases of revocation on account of procedural lapses, not filing returns, and financial or administrative hurdles that were temporary.
However, the whole process of revocation depends on full compliance with the statutes by filing overdue returns, paying outstanding liabilities, and showing sufficient reasons for defaults. The advantage of this relief necessitates the need for prompt action, coupled with stringent adherence to GST legislation. This means that revocation promotes compliance, business continuity, and fairness within the GST regime.
