Confirm that this is the right service
Confirm that the service inclusions cover the reactivation work required. Any additional services will be agreed before the application proceeds.
We review the cancelled GST registration, restore pending compliance and prepare the revocation response before the deadline expires.
For the agreed review and scope.
Filing pending returns, preparing tax workings and reconciliations, and other additional work are separate.
Confirm that the service inclusions cover the reactivation work required. Any additional services will be agreed before the application proceeds.
Preparation estimates exclude government processing time and the preparation and filing of additional returns required before the GST revocation application.
Identify whether the registration is suspended or cancelled and why.
Check what must be regularised for the available remedy.
Prepare evidence that addresses the cancellation grounds.
The same service can mean different applications depending on your facts. This helps you find the right starting point.
| Your situation | Initial fit | Route | Why or next step |
|---|---|---|---|
| Cancellation order is recent and revocation time remains | Review route | REG-21 revocation route | Check Rule 23 eligibility, pending returns and the portal deadline. |
| The ordinary revocation period has passed | Review route | Delay or appeal review | Confirm whether condonation, appeal or another remedy is available. |
| Cancellation followed non-filing of GST returns | Review route | Return-compliance restoration | File the required pending returns and clear dues before or with the eligible route. |
Whether to file for revocation (REG-21) within the time limit, seek condonation, or appeal an order is decided from the cancellation date and ground.
The revocation window under Rule 23 is calculated from the order date and treated as the controlling deadline.
Every unfiled return from the default period is listed and filed, with tax, interest and late fee paid, since revocation requires this first.
The reason for the earlier default and the corrective steps taken are set out with bank, business and address proof.
The cancellation order, filed-return acknowledgements and payment challans are compiled, so the application is complete on first submission.
We read the cancellation order, check when it was served and identify the stated reason and current status of your GSTIN.
We check whether revocation is available, the applicable time limit and authentication requirements, or whether another remedy needs consideration.
We identify the pending returns and applicable tax, interest or fees that must be addressed for your case, and review the supporting payment records.
We prepare the revocation request with evidence of corrective action and any permitted explanation for delay, then obtain your approval before submission.
We monitor queries and the decision. If restoration is approved, we verify the portal status and explain the remaining return and compliance actions.
Rule 23 provides a time-bound route after officer-initiated cancellation, with a possible delayed application within the permitted extended period on sufficient cause. Check the current portal deadline from the order date.
Where cancellation arose from non-filing, the required pending returns and applicable tax, interest, penalty and late fee generally need attention before revocation can succeed.
A successful revocation restores the cancelled registration rather than issuing a new GSTIN, subject to the order and portal status.
The next step may involve condonation, appeal or a fresh registration analysis. The correct route depends on dates, the reason for cancellation and current law.
REG-21 is designed for revocation of cancellation ordered by the proper officer. A taxpayer-requested cancellation needs a separate legal and procedural review.
Content reviewed: August 2026.
Send your number and one line about your situation. We’ll call back within 2 working hours with your route, your document list and the next step.
Read a related guide or check the relevant official portal.