GST revocation is the process of restoring a GST registration cancelled by tax authorities due to non-compliance, missed filings, or procedural issues.
Once approved, the GSTIN becomes active again, enabling lawful invoicing, tax collection, return filing, and input tax credit claims.
Why is GST Registration Revoked?
Non-filing of GST Returns: Failure to file returns for consecutive periods can lead to automatic cancellation of GST registration.
Business Closure: If a business shuts down permanently, GST registration may be revoked by the authorities
Change in Business Structure: Significant changes like merger, demerger, or transfer of business can result in revocation of existing GST registration.
Non-compliance with GST Laws: Violations such as tax evasion, fraudulent activities, or providing false information can cause cancellation.
Voluntary Cancellation: A business may request cancellation if it no longer meets the criteria for GST registration, such as turnover falling below the threshold.
Inactivity of Business: Prolonged inactivity without conducting any taxable supplies may lead to cancellation.
Consequences of GST Registration Revocation
Revoking GST registration cancellation can have several important consequences for your business, including how you manage your input tax credit. It is essential to understand these impacts before applying for revocation.
Reversal of Input Tax Credit (ITC): When your GST registration is cancelled, you may be required to reverse the ITC claimed earlier. This means you have to pay back the credit availed on purchases, which can affect your cash flow.
Business Continuity: Until the revocation is approved, you cannot legally collect GST or issue valid tax invoices. This can disrupt your business operations and impact your customers.
Compliance Obligations: Once your registration is reinstated, you must resume timely GST filings and payments to avoid further cancellations or penalties.
Legal Accountability: Failure to comply with revocation procedures or continued non-compliance can lead to stricter actions by tax authorities, including fines or prosecution.
Understanding these consequences helps you prepare better and avoid surprises during the revocation process.
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Documents Required for GST Revocation
Proper documentation ensures smooth registration and avoids rejection or delays by the GST officials.
Application Form GST REG-21: the official form used to apply for revocation of GST cancellation.
Copy of Cancellation Order: The notice or order issued by the GST department informing about the cancellation of your registration.
Proof of Compliance: Documents showing that you have filed all pending GST returns or have taken corrective actions.
Written Explanation: A detailed letter explaining the reasons for requesting revocation of cancellation.
Supporting Documents: Any additional documents related to your business operations, such as financial statements or correspondence with tax authorities.
Authorization Letter: If the application is filed through a representative or GST consultant, this letter authorizes them to act on your behalf.
Step 1: Application for Revocation
The GST revocation process begins with submitting an application to restore a cancelled GST registration. Bizpillar assists businesses in filing Form GST REG-21, which is specifically used for revocation of GST cancellation, along with all required supporting documents.
Bizpillar helps you apply through the following methods:
Online Filing (Most Common)
Log in to the GST portal with your credentials
Navigate to “Application for Revocation of Cancellation of Registration”
Fill in Form GST REG-21 accurately
Upload supporting documents as guided by Bizpillar
Submit the application electronically
Bizpillar ensures the form is completed correctly to avoid delays or rejection.
Offline Filing (In Exceptional Cases)
Bizpillar prepares the completed Form GST REG-21
Supporting documents are compiled and verified
The application is submitted to the jurisdictional GST office in person or by post (if required)
Once submitted, the application is officially recorded, and Bizpillar tracks the process on your behalf.
Step 2: Scrutiny of Application by GST Officer
After submission, the GST officer reviews the revocation application. Bizpillar supports clients throughout this scrutiny phase by ensuring full compliance and prompt responses.
The officer verifies:
Reasons for revocation
Compliance with GST rules
Pending returns, taxes, penalties, or interest
Supporting documents, including bank statements if required
During this stage, the GST officer may:
Request additional clarification or documents
Conduct further verification if necessary
Bizpillar coordinates with the department, responds to notices, and ensures all queries are addressed accurately and on time.
Step 3: Revocation Approval or Rejection
After review, the GST officer issues a decision on the revocation application.
If Approved:
The GST registration is reactivated
The taxpayer can resume GST filings, tax collection, and business operations
An official revocation order is issued by the department
Bizpillar informs you immediately and assists with post-revocation compliance, including return filing and pending obligations.
If Rejected:
The application may be rejected due to non-compliance, incomplete documentation, or unresolved dues
The rejection order explains the reasons
Bizpillar reviews the rejection, advises on corrective steps, and assists with reapplication or appeal if applicable
Fees Associated with GST Revocation
As GST experts at Bizpillar, we would like to inform you that there is no government fee charged for filing an application to revoke the cancellation of GST registration. The GST department does not levy any processing or filing fees for submitting Form GST REG-21.
However, if you choose Bizpillar for a seamless and stress-free GST revocation process, a professional service fee will apply for our expert assistance. This fee varies based on the scope of support required, such as:
Preparation and review of documents
Filing of Form GST REG-21
Responding to notices or queries
Follow-ups with GST authorities until resolution
Please note that any pending GST dues, late fees, penalties, or unfiled returns must be cleared separately. These payments are mandatory under GST law and must be settled—generally within 30 days—before the revocation application can be approved. Such statutory dues are not included in Bizpillar’s service charges but are essential for reinstating your GST registration without delays.
Timeframe for GST Revocation
The time required to complete the GST revocation process depends on several factors, including the accuracy of the application, the workload of the GST officer, and whether additional information or clarification is requested. Typically, the process is completed within 7 to 14 working days from the date of application submission.
Typical Timeframe Breakdown:
Application Submission: Immediate to 2 days
Once Form GST REG-21 is filed online, the GST portal acknowledges the application instantly.Scrutiny by GST Officer: 5 to 10 working days
The officer reviews the application, verifies compliance, examines documents, and may request clarifications if needed.Final Decision: 1 to 3 working days
After scrutiny, the GST officer issues an official order approving or rejecting the revocation.
Delays may occur if documents are incomplete or if additional details are required. Bizpillar ensures that your application is accurate, compliant, and complete, significantly reducing processing time and improving approval chances.









