A guide on  Restoration of Cancelled GST Registration

Form GST REG-21 – Restoration of Cancelled GST Registration


Restoration of a cancelled GST registration is possible if you file the Restoration within the prescribed time frame; otherwise, you will be unable to revoke it. You must file a Restoration form within 30 days of receiving a GST cancellation notice. Restoration is only possible when the authorities cancel the GST certificate; if you cancel your certificate, you cannot revoke it. In this article, we will look into the information on Form GST REG-21 used for the reversal of such cancellation, the Process for Restoration of cancelled GST Registration, and the time limit for same.

Meaning of Form GST REG-21

A taxpayer whose GST registration has been cancelled by the officer may apply for reversal of such cancellation using Form GST REG-21. This application must be submitted within 30 days of receiving the notice of GST registration cancellation. If the registration was cancelled by the officer due to non-filing of returns. The reversal application in GST REG-21 can be filed only after all pending returns, including interest and penalties, have been filed.

Requirements for the Restoration of a cancelled GST Registration 

GST registration can be cancelled under GST laws in the following circumstances:

  • When a taxpaying individual cancels his or her GST certificate voluntarily
  • When a taxpaying individual dies, his legal nominee has the authority to cancel the GST certificate.
  • When the certificate is cancelled due to a tax offer.

GST law contains numerous legal provisions and sections pertaining to the ‘cancellation of GST registration’ or ‘Restoration of cancellation.’ Such laws assist a taxpayer in understanding the scope of his cancellation under various laws.

Process for Restoration of Cancelled GST Registration

By following a few simple steps, taxpayers can reactivate their cancelled Goods and Services Tax registration.

  • Recently, a new feature called “Restoration of Cancelled Registration” was added to the GST online portal. Taxpayers can access the GST portal online and navigate to the aforementioned section.
  • This restored GST number functionality will assist millions of taxpayers in restoring their cancelled Goods and Services Tax registration.
  • This functionality will cover the restoration of GST registrations that were cancelled either suo moto by range officers or on the taxpayers’ request.
  • The GST registration that was cancelled due to the suo-moto process can be restored without filling out the REG-21 restoration form.
  • Fill out form GST REG-21 to restore a previously cancelled GST registration.

Time Limit for filing application of Restoration of cancelled GST Registration

If a taxpayer’s registration has been cancelled by the officer, the taxpayer may apply for reversal of this cancellation of GST registration by submitting Form GST REG -21. This application must now be submitted within 30 days of receiving the notice for the Restoration of GST registration, and it may be delayed for up to 90 days in certain circumstances.

Rejection of the Application

If a GST officer is unhappy with the Restoration application, he or she will issue a notice in Form GST REG-23. After receiving the notice, the applicant must provide a suitable response in Form GST REG-24 within 7 working days of the date of service. On receipt of a suitable reply from the applicant, the officer is required to pass a suitable order in Form GST REG-05 within 30 days of receipt of the applicant’s reply.


Restoration of cancelled GST registration is only possible within 30 days of the service of the order of cancellation; otherwise, you will be unable to revoke your cancelled GST registration; and it can only be revoked when cancellation is done by the GST authority; otherwise, it will not be revoked. You must include your reason for Restoration in your application and then submit it to the website; if the concerned officer believes your reasons are satisfactory, the officer will revoke your GST number.

Categories: GST
Zarana Mehta: Zarana Mehta is an MBA in Finance from Gujarat Technology University. Though having a masters degree in Business Administration, her upbeat and optimistic approach for changes led her to pursue her passion i.e. Creative writing. She is currently working as Content Writer at Ebizfiling.
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