How to Apply for Revocation of Cancelled GST Registration in Pune: Form REG-21 & Hearing Process

Restoring Your Business: Revocation of Suo-Moto Cancelled GST Registration in Pune

When a registered business fails to file continuous GST returns (for 6 continuous months under the regular scheme or 3 consecutive tax periods under the composition scheme), the Proper Officer initiates Suo-Moto Cancellation proceedings under Section 29(2) of the CGST Act. The GSTIN is cancelled, commercial bank accounts are frozen, and buyers can no longer claim ITC on your invoices.

Fortunately, Section 30 provides an official legal remedy: filing an Application for Revocation of Cancellation in Form GST REG-21. Under recent amendments, taxpayers can file for revocation within 30 days (extendable up to 90 days by the Joint/Additional Commissioner) from the date of the cancellation order. Crucially, all pending returns must be filed and all outstanding taxes, late fees, and interest must be fully settled before submitting Form REG-21. KOKJAGUAR Consultancy specializes in clearing departmental locks and restoring active GSTINs. Review our GST dispute resolution desk.

Step-by-Step Revocation Procedure

1. Log in to the GST portal using your credentials and calculate all accumulated tax dues.
2. File all pending GSTR-1 and GSTR-3B returns up to the cancellation date, clearing all late fee liabilities.
3. Navigate to Services > Registration > Application for Revocation of Cancelled Registration.
4. Draft a comprehensive legal justification explaining genuine reasons for default (illness, financial distress, portal glitches).
5. Authenticate Form REG-21 with DSC or EVC. The Proper Officer reviews records and issues the Revocation Order in Form REG-22 within 30 days.