Step-by-step guide to Revive GST Cancellation Registration

GST stands for Goods and Service Tax. You have to pay the Indian government if you are supplying any goods or services. Especially if your business turnover exceeds the limit of 40 lakhs, 10 lakhs, 20 lakhs, then you must apply for GST.

The cancellation orders passed suo motu through the range officers u/s 29 of the CGST Act, 2017. It is observed that taxpayers in certain situations have been ordered by the high courts to restore canceled GST registrations on their request. A temporary mechanism to restore was made on the back-end and an advisory email was issued on June 16, 2021.

This article will explore information on GST Certification. If you are looking for GST registration consultants in India who can help you with the complex process of revocation of canceled GST registration, then you must reach out to JR Compliance. They have all the necessary information that you need.

Details for Revocation of Canceled GST Registration

On March 23, 2022, the functionality of the restoration of Canceled Registration was developed. To facilitate the jurisdictional range officers for you to restore the registration in pursuance of judicial orders.

It will cover both the cancellations that are ordered suo moto by range officers against the appeal orders that were obtained without applying for revocation by the form REG-21 and canceled on the request of the taxpayers. 

Necessary permission to operate this functionality is allowed for the Jurisdictional Range officers.

What is the process once registration is canceled?

  1. The taxpayer will be notified via email and SMS if their registration is canceled by the Tax Authority. 
  2. An order to cancel registration will be sent, together with notification by email and SMS, to the primary authorized signatory.
  3. The order will be accessible for viewing, printing, and downloading on the taxpayer dashboard.
  4. Also, GSTP will not be able to carry out GSTP functions for any Taxpayer for the period after the date of cancellation mentioned in the cancellation order.
  5. The taxpayer would not be permitted to upload invoices or file returns for the period after the cancellation date specified in the cancellation order. 
  6. Additionally, during the duration after the cancellation date specified in the cancellation order, GSTP will not be allowed to perform GSTP duties for any taxpayer.
  7. Taxpayers will be unable to amend registration details after the issuance of a cancellation order. The email addresses and mobile numbers can be updated until refunds are cleared. The file application for revocation will be open for the canceled registration.

Note: You can log in to the GST Portal after Suo Moto cancels registration. 

Procedures for Reviving Cancelled GST Registration

  • Range officer to log in and choose menu registration, then “inactive” registration is shown below.
  • Click on “Inactive Registration”, and display the GST Inactive Registration list.
  • Then, enter the GSTIN to be restored in the GSTIN search box and click on the search icon. GSTIN details will be displayed.
  • Click on the Eye icon under the action column and it will show past action details for canceling the registration as below
  • Go and click on the hyperlink of GSTIN, and REG-01 details will  be displayed, along with an action button
  • Go to the option in “Restore” pop-up
  • Click on Restore. The screen to enter the remarks and upload the documents pops up below. 4 documents with 1 MB can be uploaded in .jpg or .jpeg or .pdf format. Enter the remarks and click on Browse Documents to upload the documents.
  • Upload the documents and submit them.
  • After the registration is restored, registration will appear on the Active Registration List page.
  • Click action details, and a row reflecting the transaction for the restoration will be displayed with a hyperlink on ARN.
  • Then go to the hyperlink in the ARN, REG-01 details, and the Restoration details tab is displayed. The reg-01 tab will display the registration details.
  • Go to the Restoration details tab. The remarks of the officer along with supporting documents that were uploaded, can be seen.
  • By clicking the pdf icon, documents uploaded can be viewed.
  • In exceptional cases, it is possible that a revocation application is filed online and pending for order by the jurisdictional AC/DC. In such cases, the below error message (Revocation ARN is pending approval; kindly take action on revocation ARN) is displayed.


In conclusion, to resolve your issue of restoring GST cancellation, get your GST registration consultant in India. The best team of experts resides in the team at JR Compliance, they guide you through every step. Even complex and complicated queries can be addressed and solved by them. Reach out now.