GST Revocation Application: Reactivate Your Cancelled GST Registration

Revocation of GST registration is a legal process through which businesses can request the reactivation of their cancelled GSTIN. Whether cancelled due to compliance failures or administrative decisions by tax authorities, this process allows eligible businesses to resume operations lawfully under GST.

Who is Eligible to Apply for GST Revocation?

Only taxpayers whose GST registration was cancelled by the GST officer can apply for revocation. If the registration was voluntarily cancelled by the taxpayer, a fresh GST registration is required.

Typical Reasons Behind GST Cancellation

• Failure to file GST returns for a prolonged period
• Ceased business activities or business closure
• Transfer of business due to sale, merger, or amalgamation
• Non-compliance with GST laws and rules
• Fraudulent activity or misuse of input tax credit

Step-by-Step Guide to Apply for GST Revocation

1. Log in to the GST Portal
2. Go to Services > Registration > Application for Revocation of Cancelled Registration
3. Enter the reason for revocation and upload supporting documents
4. Submit the application using DSC or EVC
5. Track the application status via ARN on the portal

Important Documents Required

• Duly filled REG-21 form
• PAN and Aadhaar card of proprietor/partners/directors
• Business address proof (utility bill, lease deed, etc.)
• Bank account proof (cancelled cheque or passbook copy)
• Filed GST returns up to the date of cancellation
• Justification letter or affidavit (if required)

Legal Framework: Rule 23 of CGST Rules

Under Rule 23, a revocation application must be submitted within 90 days from the date of cancellation. Upon satisfaction, the officer issues a revocation order in Form REG-22 within 30 days of application receipt.

Consequences of Not Filing for Revocation

• Loss of legal authority to conduct business under GST
• Forfeiture of Input Tax Credit (ITC)
• Ineligibility to issue GST-compliant invoices
• Penalties for operating without active GSTIN
• Difficulty in securing loans, contracts, or tenders

Common Mistakes to Avoid During GST Revocation

• Submitting incomplete or incorrect documentation
• Failing to clear outstanding dues or file pending returns
• Missing the 90-day deadline without applying for an extension
• Not providing a valid and justifiable reason for revocation
• Skipping professional guidance when unsure of process

Difference Between Revocation and Fresh GST Registration

Why Choose Hiva Professionals for GST Revocation?

• Personalized consultation tailored to your business needs
• End-to-end support for compiling documents and filing applications
• Expert review of GST compliance to avoid rejection
• Direct coordination with GST officials for quick resolutions
• Quick turnaround and transparent service timelines
• Dedicated customer support and regular status updates

With Hiva Professionals, you gain peace of mind and the assurance that your GST revocation is being handled by experienced professionals who prioritize your compliance and business continuity.

Frequently Asked Questions (FAQs)

• Can I revoke cancellation if I missed the 90-day deadline?
  Only if the time limit is extended by the authorities through notification.
• Is it mandatory to clear all pending returns before revocation?
  Yes, all pending returns and liabilities must be cleared before applying.
• What if the revocation application is rejected?
  You may file an appeal or reapply after correcting deficiencies.
• Can I apply for revocation through a tax consultant?
  Yes, authorized professionals like Hiva can apply on your behalf.
• What is the processing time for GST revocation?
  Typically within 30 days, depending on the officer's review and completeness of documents.

Let Hiva Professionals handle your GST revocation process efficiently. Contact us today to reactivate your GST registration and ensure business continuity without hassle.