GST Revocation Application (REG-21): Step-by-Step Process to Restore GSTIN
रद्द जीएसटी नंबर पुनः चालू करने की प्रक्रिया (REG-21)
Comprehensive guide to restoring a cancelled GST number under Section 30 of the CGST Act: filing Form GST REG-21, clearing all overdue GSTR-3B/1 returns, handling officer queries in Form REG-23, and obtaining revocation order in Form REG-22.
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Key Statutory Highlights (FY 2026-27)
Who is Eligible & When Does it Apply?
Taxpayers whose GST registration was cancelled suo-moto by the tax officer due to non-filing of returns.
Step-by-Step Procedure & Compliance Roadmap
File All Pending GST Returns
Log in and file all overdue GSTR-1 and GSTR-3B returns with applicable interest and late fees.
Submit Form GST REG-21 Online
Go to Services -> Registration -> Application for Revocation of Cancelled Registration.
Provide Supporting Reasons & Documents
State genuine grounds for non-compliance and upload payment challan proofs.
Officer Review & Order in Form REG-22
Proper officer verifies compliance and restores GSTIN within 30 days.
Mandatory Documents Checklist
Common Mistakes & Compliance Risks to Avoid
Frequently Asked Questions
Can voluntary cancellation by taxpayer be revoked via REG-21?
No. Revocation under Section 30 applies ONLY to suo-moto cancellations initiated by the tax department. Voluntary cancellations cannot be revoked; a new GST registration must be applied for.
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