FAQs
Q: Can I apply for GST revocation if I voluntarily cancelled my registration?
A: No. The revocation of cancellation of GST registration is only available when the cancellation was done suo motu by the tax officer — not when you applied for it yourself. If you voluntarily cancelled, you'll need to apply for fresh GST registration.
Q: What happens if pending returns are not filed before applying for GST revocation?
A: The GST portal will not allow you to file the revocation application at all. All GSTR-1, GSTR-3B, and any other returns due up to the cancellation date must be filed, and all outstanding dues must be cleared, before Form GST REG-21 can be submitted.
Q: Can the GST revocation time limit of 90 days be extended?
A: Yes, but only up to a total of 270 days from the cancellation order date. Between day 91 and day 270, you can file with a condonation of delay request, which goes to the Competent Authority for approval. After 270 days, no application is entertained — the portal itself blocks the submission.
Q: How long does it take for the officer to process a GST revocation application?
A: If the officer is satisfied with your application, the revocation order in Form GST REG-22 is issued within 30 days of receiving the application. If a Show Cause Notice is issued and you respond via Form GST REG-24, the officer has another 30 days from receipt of your reply to make a decision.
Q: After GST revocation is approved, do I need to file any returns?
A: Yes. Under Rule 23(1) of the CGST Rules, all returns for the period between the cancellation order date and the revocation order date must be filed within 30 days of the revocation order. If the cancellation had retrospective effect, returns from the effective date of retrospective cancellation must also be filed within this 30-day window.
Q: What is the difference between GST revocation and fresh GST registration?
A: Revocation restores your original GSTIN, preserving your ITC history and registration continuity. Fresh registration gives you a new GSTIN and you lose all previous ITC credits. Revocation is always preferable if you're within the 270-day window.
Q: Can a Composition scheme taxpayer file for GST revocation?
A: If you're registered as a Composition taxpayer and there is already an active Regular/SEZ/ISD/TDS/TCS registration under the same PAN, you cannot apply for revocation of the cancelled Composition GSTIN. Additionally, if a Regular GSTIN's revocation gets approved, any Composition GSTINs with the same PAN are automatically converted to Regular status.
Q: Is Aadhaar authentication mandatory for filing the GST revocation application?
A: Yes. Before filing the revocation application on the GST portal, Aadhaar authentication or e-KYC document upload is mandatory. Without completing either of these, you will be redirected to your profile page and will not be able to proceed with the application.
Q: What is Form GST REG-23 and how should I respond to it?
A: Form GST REG-23 is a Show Cause Notice issued by the proper officer when they are not satisfied with your revocation application and want you to provide further justification. You must respond to this notice within 7 working days using Form GST REG-24, providing the requested clarification or documentation.
Q: Can I track my GST revocation application after submission?
A: Yes. After submission, you receive an ARN (Application Reference Number) via your registered email and mobile within 15 minutes. You can track the status under Services > User Services > View My Submissions on the GST portal.