90 days
Standard revocation window
From the cancellation order — w.e.f. Oct 2023
Form REG-21 · Section 30, CGST Act
GST Revocation — Bring Your Cancelled GSTIN Back to Life
Officer cancelled your GSTIN? The 90-day window is open but closing. We clear the compliance gaps and file REG-21 to restore the same registration — number, ITC trail, and history intact.
- REG-21 filed within the 90-day window
- Extension petitions argued up to 270 days
- Pending returns and dues cleared first
- REG-23 notices answered in REG-24 on time
- Post-revival compliance calendar set
TRUSTED BY GROWING BUSINESSES
Cancelled GSTINs restored for teams across India
270 days
Absolute maximum
With Commissioner-approved extension
7 days
REG-24 reply window
If the officer questions via REG-23
100%
Returns + dues cleared first
The portal won't accept REG-21 otherwise
What is GST revocation?
GST revocation is the restoration of a GST registration that was cancelled by the proper officer, applied for through Form GST REG-21 under Section 30 of the CGST Act within 90 days of the cancellation order — a window extendable by up to 180 additional days with the Commissioner's recorded approval. Revocation applies only to officer-initiated (suo-moto) cancellations; a voluntarily cancelled GSTIN cannot be revoked, and that path is fresh registration.
Act before cancellation if you can. A GSTIN suspended — including auto-suspension via REG-31 for return defaults or the 30-day bank-detail rule from January 2026 — is not yet cancelled, and compliance during suspension is cheaper and faster than revocation after cancellation. This service covers both rescue stages: stopping a suspension from becoming a REG-19 order, and reviving a GSTIN once it has been cancelled. The clock structure is everything once cancelled: 90 days standard (raised from 30 days effective 01.10.2023 via Notification 48/2023), plus a discretionary 180-day extension — 270 days absolute maximum, after which the GSTIN is gone forever.
The portal also enforces a precondition most applicants discover only at the filing screen: every pending return filed, every rupee of tax, interest, penalty, and late fee discharged before REG-21 will even submit. Revocation is therefore really two projects — a compliance cleanup, then an application.
THE REVIVAL TOOLKIT
Three revocation services — explained
Restoring a GSTIN is part cleanup, part advocacy. Here is how each piece works.
GST Revocation Application
The core REG-21 filing: cancellation order analyzed, the officer's stated grounds answered point by point, compliance gaps closed, and the application built so the officer can approve via REG-22 without a query round. Filed within your window — or with the extension case argued if you are past 90 days.
GST Revocation Notice Reply
The officer unsatisfied with your REG-21 issues REG-23, and you have seven working days to answer in REG-24 — or the application dies by REG-05 rejection. We draft replies that address the officer's actual objection with evidence, not boilerplate, inside the window.
GST Revocation Documentation Support
Officers demand a forensic pack: month-wise GSTR-1 vs 3B vs 2A figures, late-fee tables, paid challans, fresh premises proof. We assemble the defaulting-year financials and reconciliations that turn a skeptical officer into a satisfied one.
WHEN REVOCATION MATTERS
Real situations where the clock is already running
Revocation is always against a deadline. These are the cases we move on fastest.
When
Cancelled for six unfiled returns
The issue
Business frozen — can't invoice, can't claim ITC, marketplaces delisting
We do
Backlog filed, dues discharged, REG-21 in, GSTIN restored
When
Cancellation order 70 days old
The issue
20 days left before the standard window slams shut
We do
Fast-track cleanup and filing inside the deadline
When
Past 90 days
The issue
Portal won't accept the application anymore
We do
Extension petition to the Commissioner with documented sufficient cause
When
REG-23 notice received
The issue
Seven working days on the clock, officer unconvinced
We do
Evidence-backed REG-24 reply filed in time
THE LAW BEHIND IT
The revival machinery under Section 30
Revocation runs on a strict clock and a two-gate approval. Knowing both is how a cancelled GSTIN actually comes back.
REG-21 — the application
Form REG-21 is the revival application, available only for officer-initiated cancellations. It must answer the cancellation grounds directly, which is why generic filings draw a query.
The 90 + 180 clock
90 days standard, raised from the original 30 by Notification 48/2023, plus a discretionary 180-day Commissioner extension. 270 days is the absolute ceiling, after which revival is impossible.
REG-23 → REG-24 → REG-22 / REG-05
The showdown sequence: the officer questions via REG-23, you defend in REG-24 within seven working days, and the outcome is restoration via REG-22 or rejection via REG-05.
The clearance precondition
Returns and dues come first — the portal is the first gatekeeper that won't accept REG-21, and the officer is the second. Cleanup is half the job.
HOW WE REVIVE IT
From cancellation order to restored GSTIN — step by step
Revocation is sequenced as a cleanup project first, then an application — in that order, or the portal refuses it.
- 1
Cancellation order forensics
Step 1We read the order for its grounds, date, and the exact window remaining, so the strategy fits the deadline.
- 2
Compliance gap audit
Step 2We compute every unfiled return, unpaid due, and late fee that the portal will demand before it accepts REG-21.
- 3
Cleanup executed
Step 3The backlog is filed and every demand — tax, interest, penalty, late fee — is discharged to unlock the application.
- 4
Draft and file REG-21
Step 4We draft REG-21 answering the cancellation grounds point by point and file it with DSC or EVC.
- 5
Defend REG-23 if issued
Step 5If the officer raises REG-23, we file an evidence-backed REG-24 defence within the seven-working-day window.
- 6
REG-22 restoration and a calendar
Step 6We obtain the REG-22 restoration order and set a post-revival return calendar so the GSTIN never gets cancelled again.
REVOCATION DOCUMENTATION
The forensic pack officers expect
- Cancellation order copy
- GSTIN credentials and login
- Authorized signatory KYC
- Filed-return acknowledgments for the default period
- Payment challans for tax, interest, penalty
- Late-fee tables
- Month-wise GSTR-1 / 3B / 2A reconciliation
- Current premises proof — rent agreement or notarized consent
- Utility bill for the premises
- Proof of continued activity — invoices, bank statements
The portal won't accept REG-21 until returns and dues are cleared, and the officer won't approve a generic application. We assemble the reconciliation and continuity evidence that turns a skeptical officer into a satisfied one.
TRANSPARENT PRICING
GST revocation pricing
The urgency of your case sets the tier — within the window, past it, or already under notice.
Essential
Cancellation order analysed and REG-21 filed inside the standard 90-day window.
₹3,999 / filing
- Cancellation order forensics
- Compliance gap audit and cleanup plan
- REG-21 drafted to the officer's grounds
- Post-revival compliance calendar
Complete
Full revival: backlog cleared, dues discharged, REG-21 filed and tracked to REG-22.
₹6,999 / filing
- Everything in Essential
- Backlog filed and dues discharged
- REG-23 notice defended via REG-24
- Reconciliation pack assembled
WHY REVOCATIONS FAIL — HANDLED
The five reasons a REG-21 dies
A revival application meets two gatekeepers and a hard clock. These are the failure modes we engineer out.
The risk
Filing REG-21 with dues pending
The portal rejects the application at submission if any return or due is outstanding.
How we handle it
We sequence the full cleanup first so the application actually goes through.
The risk
Generic grounds in the application
Boilerplate that ignores the officer's stated reason draws a REG-23 query or REG-05 rejection.
How we handle it
We draft the application to the specific cancellation order, ground by ground.
The risk
REG-23 deadline missed
The seven-working-day reply window passes and the application dies, possibly with the revocation window too.
How we handle it
We track the seven-day clock from the date of issue and file REG-24 in time.
The risk
Window miscounted
Applying on day 92 to a portal that has already closed the option.
How we handle it
We compute the date of service correctly on day one and plan to the deadline.
The risk
Revival without reform
A second cancellation follows within a year because nothing changed operationally.
How we handle it
We include a post-revocation compliance calendar so the GSTIN stays restored.
FAQ
GST Revocation FAQs
Clear answers on REG-21, the 90/270-day window, suspension vs cancellation, REG-23/REG-24, and restoring the same GSTIN.
Fast answersExpert support
- GST revocation is the restoration of a GST registration that was cancelled by the proper officer, applied for through Form GST REG-21 under Section 30 of the CGST Act within 90 days of the cancellation order. It applies only to officer-initiated cancellations.
- Form GST REG-21 is the application for revocation of a cancelled GST registration. It answers the officer's stated grounds for cancellation and is filed on the portal only after all pending returns and dues are cleared.
- The standard time limit for revocation is 90 days from the date of the cancellation order, raised from the earlier 30 days effective 01.10.2023 via Notification 48/2023. It can be extended by up to 180 more days with Commissioner approval.
- Yes. The 90-day window can be extended by up to 180 additional days with the Commissioner's recorded approval, making 270 days the absolute maximum. After 270 days the GSTIN cannot be revived and fresh registration is the only route.
- No. Revocation under Section 30 applies only to GSTINs cancelled by the proper officer. A registration you cancelled voluntarily cannot be revoked — restoring activity there requires a fresh GST registration.
- Yes. The portal will not accept a REG-21 application until every pending return is filed and all tax, interest, penalty, and late fee is discharged. Revocation is therefore a compliance cleanup followed by an application.
- REG-23 is the notice the officer issues if unsatisfied with your REG-21 application, and REG-24 is your reply, due within seven working days. A strong, evidence-backed REG-24 leads to restoration; a missed one leads to rejection via REG-05.
- After a complete REG-21 application, the officer issues the REG-22 restoration order — or a REG-23 query — within the statutory processing period. Clean applications with no compliance gaps are decided fastest.
- If revocation is rejected via REG-05, you review the recorded ground, correct the specific defect, and pursue the available appeal or refiling route while the window remains open. After the window closes, fresh registration is the fallback.
- Yes, you can apply for a fresh GSTIN, but it carries a new number, breaks continuity of ITC and history, and may face scrutiny while the old cancellation is unresolved. Revocation restores the original GSTIN unchanged where the window allows.
- During cancellation your input tax credit is frozen and cannot be used or passed on. Successful revocation restores the GSTIN and reactivates the credit chain, which is why acting within the window matters for working capital.
- Yes. Revocation under Section 30 reinstates the same GSTIN with its history intact — unlike fresh registration, which issues a new number. Your invoices, ITC trail, and continuity remain attached to the original registration.
- No. Suspension precedes cancellation. A GSTIN suspended — including auto-suspension via REG-31 for return defaults or the 30-day bank-detail rule from January 2026 — is not yet cancelled, and compliance during suspension can prevent the REG-19 order entirely. Once cancelled, the 90-day REG-21 clock starts.
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