Last date for Re-Activation of your Cancelled GST Registration

Due to the COVID-19 pandemic situation, where the govt. has extended various due dates relating  to GST return filing, waiver of late fee and interest etc. Among these one of important date relating to the revocation of cancelled GST registration  has been provided.


In this article, we will discuss regarding the Cancellation of GST registration by the proper officer, revocation of cancelled GST registration and the latest extended due dates for the same.

1.) Cancellation of Registration

As per section 29(2) of the CGST Act 2017, the proper officer may cancel the registration of a taxable person from such date, including any retrospective date, as he may deems fit in all the following cases:

(a) a registered person has contravened such provisions of the Act or the rules made there under as may be prescribed; or

(b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or

(c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or

(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or

(e) registration has been obtained by means of fraud, willful misstatement or suppression of facts:

2.) Revocation of Cancellation

"Revocation of cancellation of registration means that the 'decision to cancel the registration has been reversed' and the registration is still valid"

As per rule 23 of CGST rules, a registered taxpayer whose registration got cancelled due to non filing of returns since they did not had any business previously and his registration got cancelled can apply for the revocation in the manner stated below:
  • 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.

  • 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.

  • If the proper officer is satisfied with the reason, he may revoke the registration by an order under Form GST REG-22. However, if the grounds provided for revocation are not sufficient then the proper officer may reject the application for revocation after giving the applicant an opportunity of being heard.

3.) Illustration:

Let's suppose Mr. Ajay is a registered taxpayer, whose GST registration got cancelled on 01st July 2020 due to Non filing of GST returns. So, he can apply for revocation of the cancellation order by 30th July 2020 after filing all the previous returns and payments of the taxes due (if any). 

Also, the returns for the period "from the date of order of cancellation of registration to the date of order of revocation" shall be filed by 30 days from the date of order of revocation of cancellation.

4.) Extended Due Dates

Earlier in the 39th Council meeting the govt. issued a press release dated 14th March 2020 which stated that where registration has been cancelled till 14th March 2020, the application for revocation can be filed up to 30th June 2020. The same was later on notified by Notification No. 35/2020 dated 03rd April 2020.

Thereafter, in the 40th Council meeting the govt. issued a press release dated 12th June 2020 which states that where registration has been cancelled till 12th June 2020, the application for revocation can be filed up to 30th Sept 2020. However, it is important to note that under Notification No. 55/2020 Central tax dated 27th June 2020 which provides for the amendment of the previous notification i.e. Notification No. 35/2020 has only extended the timeline for filing the revocation of the cancellation till 31st August 2020 and not till 30th Sept 2020.

Hence, in order to clear these confusions, the government has issued Removal of Difficulty Order No. 01/2020 - Central Tax dated 25th June 2020, which states that the registered person who were served the notice under clause (b) or (c) of sub-section (2) of section 29 where cancellation order has been passed up to 12th June 2020, the time to file the application for revocation  of cancellation shall be 30 days from the later of the following dates:
  1. Date of service of the said cancellation order; or
  2. 31st August 2020.
For example: If Mr. Ajay registration got cancelled by the government on 10th June 2020 due to the reason of "non filing of return for a continuous period of 6 months" or "he took a voluntary registration but he did not commenced the business for a period of 6 months from the date of registration". 

Then, Mr. Ajay can apply for the revocation of the cancellation of registration within 30 days from later of the 2 conditions mentioned above. Hence the last date would be 30th September 2020 i.e. 30 days from 31st August 2020.



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