If your GST registration was cancelled due to missed filings or non-compliance, you can apply for revocation. The process involves strict timelines and notices, which can be complex. Sperso Filings simplifies it by filing Form GST REG-21, managing notices, and ensuring smooth reinstatement with minimal disruption.

What is GST Revocation?

GST revocation is the process of restoring a cancelled GST registration. If your registration was cancelled due to non-compliance, missed returns, or errors, you can apply for revocation to reactivate it.

Reinstating your GST registration allows you to:

• Avoid penalties
• Resume return filing
• Retain your legal tax identity
• Claim input tax credit
• Issue valid tax invoices

Without revocation, your business cannot legally operate under GST. The process helps restore compliance and avoid operational disruptions.

Why is GST Registration Revoked?

• Non-filing of Returns: Repeated failure to file returns may lead to cancellation.
• Business Closure: If a business is permanently shut down, GST may be cancelled.
• Change in Business Structure: Mergers, demergers, or transfers can lead to cancellation.
• Non-compliance with GST Laws: Tax evasion, fraudulent practices, or false details may trigger cancellation.
• Voluntary Cancellation: When turnover drops below threshold limits, cancellation may be requested.
• Inactivity: No taxable activity for a long time can result in cancellation.

GST Revocation Process: Step-by-Step Guide

Step 1: Application for Revocation

To initiate the revocation process, a business must submit an application to the GST department. This is done using Form GST REG-21, specifically meant for requesting restoration of cancelled GST registration, along with supporting documents.

There are two primary methods to file this application:

• Online Filing:
  • Log in to the GST portal with your credentials
  • Go to the 'Application for Revocation of Cancellation of Registration' section
  • Fill in Form REG-21 and upload the required documents
  • Submit the form online
• Offline Filing (Rare Cases):
  • Fill out Form REG-21 manually
  • Attach all relevant supporting documents
  • Submit to the jurisdictional GST officer either in person or by post

Step 2: Application Review by GST Officer

After submission, the GST officer carefully examines the application. They assess whether the revocation request is valid and ensure that all compliance requirements have been met. This includes verifying documents and checking for any outstanding issues, which may involve reviewing bank records if necessary.

During this process, the officer may:

• Request additional documents or clarification
• Conduct further checks if the application appears doubtful

This stage ensures that revocation is granted only in legitimate cases or when earlier issues have been resolved.

Step 3: Approval or Rejection of Revocation

Following the review, the officer decides to either approve or deny the revocation request.

• If Approved:
  • GST registration is reinstated
  • The taxpayer can resume all GST activities like filing returns and issuing invoices
  • An official order is issued confirming reinstatement
• If Rejected:
  • The application is declined, usually due to non-compliance or missing documents
  • The applicant is notified of the reasons and may either appeal or reapply after corrections

Timely follow-up and properly prepared documents significantly increase the chances of approval.

Documents Required for GST Revocation

• Form GST REG-21
• Copy of Cancellation Order
• Proof of Compliance (filed returns, paid dues)
• Written Explanation for revocation
• Supporting Business Documents
• Authorization Letter (if filed via consultant)

Fees for GST Revocation

• No Government Fee is charged to file Form REG-21.
• Sperso Filings charges a professional fee for assistance, based on services required.
• Note: Any pending penalties or late fees must be cleared separately before approval.

Timeframe for GST Revocation

The process usually takes 7 to 14 working days, broken down as:

• Application Submission: Immediate to 2 days
• Officer Scrutiny: 5–10 working days
• Final Decision: 1–3 working days

Delays may occur due to incomplete forms or additional queries. Sperso Filings helps ensure accuracy for faster processing.

Consequences of GST Cancellation

• ITC Reversal: You may need to repay previously claimed input tax credit.
• Interrupted Business Operations: No GST collection or valid invoicing until reinstated.
• Compliance Resumption: Once restored, timely GST filings must continue.
• Legal Risks: Continued non-compliance may attract penalties or legal action.

How Sperso Filings Can Help?

• Seamless Online Filing: Complete application management via GST portal
• Expert Advice: Get guided support on eligibility, documents, and officer queries
• Active Follow-ups: We liaise with GST officials for faster outcomes
• Post-Revocation Support: Continued help with GST compliance

With Sperso Filings, your GST registration is restored quickly, with minimal stress and full legal compliance.