How to Reactivate Cancelled GST Registration?
In India, businesses registered under the Goods and Services Tax (GST) regime are required to comply with filing obligations, tax payments, and other legal formalities. Failure to meet these compliance requirements may lead to the cancellation of GST registration by the authorities. However, in many cases, taxpayers may want to restore or reactivate their cancelled registration, either due to business continuation, error in cancellation, or future tax requirements.
If your GST registration has been cancelled either by the tax officer or voluntarily by you, and you need to resume your GST obligations, you can apply for its revocation. Here's a complete guide on how GST registration can be reactivated, when it's allowed, and what the process involves.
When Can You Reactivate a Cancelled GST Registration?
GST registration can be reactivated only under certain conditions. As per Rule 23 of the CGST Rules, a taxpayer can apply for revocation of cancellation only if the registration was cancelled by the proper officer on their own motion (i.e., suo moto cancellation).
For example:
• Non-filing of GST returns for a specified period
• Non-payment of taxes
• Irregularities in GST compliance
• Discrepancy in documents submitted
If the cancellation was done voluntarily by the taxpayer, they will not be able to revoke it. Instead, they will have to apply for a fresh GST registration.
Time Limit to Apply for Revocation
A taxpayer whose GST registration has been cancelled by the officer must apply for revocation within 30 days from the date of the cancellation order.
In some cases, the time limit may be extended by:
• Additional Commissioner or Joint Commissioner, Up to 30 more days
• Commissioner, Up to an additional 30 days
So, a maximum of 90 days may be granted in exceptional cases.
Conditions to Be Met Before Applying for Revocation
Before filing the revocation application, the taxpayer must fulfill certain conditions:
1. Clear all pending returns up to the date of cancellation. This includes GST returns (GSTR-3B, GSTR-1, etc.) for all previous tax periods.
2. Pay any pending tax dues, including interest, late fees, and penalties.
3. Ensure all the details in GST records and filings are accurate and up to date.
Failure to meet any of these conditions may lead to rejection of the revocation request.
Step-by-Step Process to Reactivate GST Registration
If you meet the eligibility and have fulfilled the compliance requirements, follow these steps:
• Login to the official GST Portal
• Navigate to: Services > Registration > Application for Revocation of Cancellation
• Fill in the required details, including reason for revocation
• Upload necessary supporting documents, such as GST returns filed and tax payment receipts
• Submit the application using DSC/EVC
Once submitted, the GST officer will review the application and either approve or reject it within 30 days. You may receive a notice if clarification or additional documents are required.
What Happens After Revocation is Approved?
Once your application for revocation is approved:
• Your GSTIN will be reactivated, and you can continue your business as usual under the same GST registration number.
• You must resume filing returns regularly from the date of reactivation.
• Any non-compliance in the future may again lead to cancellation, possibly without the option for revocation.
What If the Revocation Request Is Rejected?
If your revocation application is rejected:
• The GST officer will issue an order with reasons for rejection.
• You can file an appeal against the rejection with the Appellate Authority under Section 107 of the CGST Act.
• Alternatively, you may apply for fresh GST registration if you still want to continue business under GST.
Common Mistakes to Avoid
• Waiting too long to file for revocation
• Not clearing pending GST dues before applying
• Providing incomplete or vague reasons for revocation
• Uploading incorrect or insufficient documents
• Failing to respond to notices on time
Always ensure that your compliance history is clean and well-documented before filing the application.
Conclusion
Reactivating a cancelled GST registration is possible, but only within the permitted timeline and under specific conditions. The key is to act quickly, settle any pending returns or dues, and provide a clear, valid reason for the request.
FAQ's About Reactivating cancelled GST Registration
1. Can I reactivate my cancelled GST registration?
Yes, you can apply to revoke the cancellation if your registration was cancelled by the GST officer. You must apply within the allowed time and fulfill all pending compliance requirements.
2. What is the time limit to apply for revocation?
You must apply within 30 days from the date of cancellation. In some cases, the time can be extended up to 90 days with proper approval.
3. What should I do before applying for revocation?
You must file all pending GST returns, pay any outstanding taxes, interest, and penalties, and make sure your GST records are updated.
4. Can I apply for revocation if I cancelled my GST registration voluntarily?
No. If you cancelled your GST registration on your own, you cannot apply for revocation. You will need to apply for fresh registration.
5. How long does it take to process the revocation request?
The GST officer usually processes the application within 30 days. If more information is needed, a notice will be sent to you.
