How to Revoke Cancellation of GST Registration

Rule-23 of CGST Rules 2017

23. Revo­ca­tion of can­cel­la­tion of registration.- 

(1) A reg­is­tered per­son, whose reg­is­tra­tion is can­celled by the prop­er offi­cer on his own motion, may sub­mit an appli­ca­tion for revo­ca­tion of can­cel­la­tion of reg­is­tra­tion, in FORM GST REG-21, to such prop­er offi­cer, with­in a peri­od of thir­ty days from the date of the ser­vice of the order of can­cel­la­tion of reg­is­tra­tion at the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner:

Pro­vid­ed that no appli­ca­tion for revo­ca­tion shall be filed, if the reg­is­tra­tion has been can­celled for the fail­ure of the reg­is­tered per­son to fur­nish returns, unless such returns are fur­nished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards inter­est, penal­ty and late fee in respect of the said returns.

• (a) Where the prop­er offi­cer is sat­is­fied, for rea­sons to be record­ed in writ­ing, that there are suf­fi­cient grounds for revo­ca­tion of can­cel­la­tion of reg­is­tra­tion, he shall revoke the can­cel­la­tion of reg­is­tra­tion by an order in FORM GST REG-22 with­in a peri­od of thir­ty days from the date of the receipt of the appli­ca­tion and com­mu­ni­cate the same to the applicant.

(b) The prop­er offi­cer may, for rea­sons to be record­ed in writ­ing, under cir­cum­stances oth­er than those spec­i­fied in clause (a), by an order in FORM GST REG- 05, reject the appli­ca­tion for revo­ca­tion of can­cel­la­tion of reg­is­tra­tion and com­mu­ni­cate the same to the applicant.

• The prop­er offi­cer shall, before pass­ing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG–23 requir­ing the appli­cant to show cause as to why the appli­ca­tion sub­mit­ted for revo­ca­tion under sub-rule (1) should not be reject­ed and the appli­cant shall fur­nish the reply with­in a peri­od of sev­en work­ing days from the date of the ser­vice of the notice in FORM GST REG-24.

Upon receipt of the infor­ma­tion or clar­i­fi­ca­tion in FORM GST REG-24, the prop­er offi­cer shall pro­ceed to dis­pose of the appli­ca­tion in the man­ner spec­i­fied in sub-rule (2) with­in a peri­od of thir­ty days from the date of the receipt of such infor­ma­tion or clar­i­fi­ca­tion from the applicant.