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Direct and Indirect Taxation · Registration

Revocation of Cancellation of GST Registration (Section 30)

Updated 10 October 2026 · Fact-checked

Under Section 30 CGST, a person whose registration the officer cancelled on his own motion can apply for revocation. Rule 23 sets the process: file FORM GST REG-21 within ninety days of the cancellation order. The officer then revokes by FORM GST REG-22 within thirty days, or rejects after a show cause notice.

Understand Revocation of Cancellation of Registration

A registration can be cancelled by the proper officer on his own motion, for example after a show cause notice for non-filing of returns. Cancellation hurts the business. It cannot collect tax or claim credit. Section 30 gives a way back: the person may apply to the same officer for revocation of cancellation.

Note the scope. Section 30(1) covers only a registered person whose registration was cancelled by the proper officer on his own motion. If you applied for cancellation yourself, this route is not the one the section describes.

The Act leaves the details to the Rules. Section 30(1) says the application is made in such manner, within such time and subject to such conditions and restrictions as may be prescribed. Since 1 October 2023 the Act itself no longer fixes thirty days. Rule 23 now sets the time.

The officer's power is in Section 30(2). He may, by order, either revoke the cancellation or reject the application. A rejection cannot happen unless the applicant has first been given an opportunity of being heard. The revocation is also subject to prescribed conditions and restrictions.

Section 30(3) adds a link between laws. A revocation under the State GST Act or the Union Territory GST Act is deemed to be a revocation under the CGST Act.

Key rules to remember

Who may apply (Section 30(1))
Registration cancelled by the proper officer on his own motion → registered person may apply for revocation
The application is made to the proper officer, in the manner, time and conditions prescribed.
Form and time limit (Rule 23(1))
FORM GST REG-21 within 90 days from the date of service of the cancellation order
Filed on the common portal, directly or through a notified Facilitation Centre, subject to rule 10B.
Extension of time (proviso to Rule 23(1))
Further period not exceeding 180 days, on sufficient cause shown and reasons recorded in writing
Extended by the Commissioner or an officer authorised by him, not below the rank of Additional Commissioner or Joint Commissioner.
Cancellation for non-filing of returns
No application unless returns furnished + tax due per those returns paid + interest, penalty and late fee paid
Applies where cancellation was for failure to furnish returns.
Returns after revocation
Returns due from cancellation order date to revocation order date: furnish within 30 days of the revocation order
If cancelled with retrospective effect, returns from the effective date of cancellation to the revocation order date, within 30 days of the revocation order.
Revocation order (Rule 23(2)(a))
FORM GST REG-22 within 30 days from receipt of application
Officer must be satisfied, for reasons recorded in writing, that grounds are sufficient.
Rejection (Rule 23(2)(b) and 23(3))
Show cause in FORM GST REG-23 → reply in FORM GST REG-24 within 7 working days → rejection in FORM GST REG-05
Reasons must be recorded in writing. Section 30(2) proviso: no rejection without a hearing.
Disposal after reply (Rule 23(4))
Dispose of within 30 days from receipt of the reply in FORM GST REG-24
Disposal is in the manner of sub-rule (2): revoke or reject.

How to solve Revocation of Cancellation of Registration questions

Use this order for any question on revocation. It keeps each date, form and condition in place.

  1. 1Check who cancelled. Section 30 applies where the proper officer cancelled on his own motion.
  2. 2Fix the date of service of the cancellation order. The 90 days run from service, not from the order's date or the effective date of cancellation.
  3. 3Compute the last date of the 90 days. If it is missed, check for sufficient cause and an extension of up to 180 days further, with reasons recorded in writing.
  4. 4Find the ground of cancellation. If it was non-filing of returns, the pending returns, tax, interest, penalty and late fee must be cleared before applying.
  5. 5Name the form: REG-21 for the application on the common portal.
  6. 6Follow the officer's path. Satisfied: REG-22 within 30 days of the application. Not satisfied: REG-23 show cause, reply in REG-24 within 7 working days, then order within 30 days of the reply, either REG-22 or rejection in REG-05.
  7. 7State the post-revocation duty: furnish returns for the gap period within 30 days of the revocation order.
  8. 8 Close with a one-line conclusion that answers the exact question asked.

Quickest way: Form and days table

When to use it: For MCQs and short-note questions where only a form name or a number of days is asked.

  1. Memorise the chain: REG-21 (apply, 90 days) → REG-22 (revoke, 30 days) or REG-23 (show cause) → REG-24 (reply, 7 working days) → REG-05 (reject).
  2. Remember extension: 90 days plus up to 180 days more, never more.
  3. For non-filing cancellations, ask first whether returns and dues are cleared.
  4. Remember the 30-day rule for gap-period returns after revocation.

Common mistakes in Revocation of Cancellation of Registration

  • Writing that the application must be made within 30 days of the cancellation order.

    Old Section 30 used thirty days, and many notes still show it.

    Fix: The Act now leaves time to the Rules. Rule 23 gives 90 days from the date of service, extendable by up to 180 days further.

  • Counting the 90 days from the date of the order or the effective date of cancellation.

    Students skim the rule and miss the words about service.

    Fix: Count from the date of service of the cancellation order.

  • Saying the extension can run to 180 days in total.

    The proviso number is remembered but not its meaning.

    Fix: The extension is a further period not exceeding 180 days, beyond the 90 days, and needs sufficient cause and written reasons.

  • Ignoring the pending returns when registration was cancelled for non-filing.

    Students treat revocation as a simple form filing.

    Fix: Returns must be furnished and tax, interest, penalty and late fee paid before the application is filed.

  • Mixing up the forms, such as using REG-22 for the application or REG-05 for revocation.

    The numbers look alike.

    Fix: Learn the chain: REG-21 applies, REG-22 revokes, REG-23 show cause, REG-24 reply, REG-05 rejects.

  • Saying the officer can reject the application straight away.

    The hearing proviso is overlooked.

    Fix: Section 30(2) bars rejection without a hearing, and Rule 23(3) requires a REG-23 notice first.

Worked examples

Example 1

The proper officer cancelled the registration of Kaveri Traders, Pune, on his own motion. The cancellation order was served on 10 March. State the last date for filing the application for revocation without extension, the form, and what the firm can do if it misses that date. (Treat March as 31 days, April as 30, May as 31.)

Show the solution
  1. Rule 23(1) gives 90 days from the date of service, so counting starts after 10 March.
  2. Days left in March after 10 March: 21. Days in April: 30. Total 51.
  3. Days remaining: 90 − 51 = 39. Days in May: 31, so 51 + 31 = 82 by 31 May. Remaining 8 days fall in June.
  4. The ninetieth day is 8 June.
  5. The application is made in FORM GST REG-21 on the common portal.
  6. If 8 June is missed, the period can be extended on sufficient cause shown, for reasons recorded in writing, by the Commissioner or an authorised officer not below Additional Commissioner or Joint Commissioner. The further period cannot exceed 180 days.

Answer: The last date is 8 June, in FORM GST REG-21. After that, only an extension for sufficient cause is possible, by a further period not exceeding 180 days.

Example 2

Meera Enterprises had its registration cancelled for not furnishing returns. It applies for revocation in REG-21 without filing the pending returns. Advise. Also state what happens if the application is otherwise valid and the officer is not satisfied.

Show the solution
  1. Rule 23(1) says no application for revocation shall be filed where registration was cancelled for failure to furnish returns, unless the returns are furnished.
  2. Tax due per those returns must be paid, along with interest, penalty and late fee for those returns.
  3. So Meera Enterprises must first file the pending returns and pay all these amounts. Only then can it apply.
  4. If the officer is not satisfied after a valid application, he must issue a show cause notice in FORM GST REG-23.
  5. The applicant replies in FORM GST REG-24 within seven working days of service of the notice.
  6. The officer then disposes of the application within thirty days of receiving the reply. He may reject by an order in FORM GST REG-05 with reasons recorded in writing, but only after giving a hearing opportunity, as Section 30(2) requires.

Answer: The application should not be filed until the returns are furnished and tax, interest, penalty and late fee are paid. If the officer is not satisfied, the path is REG-23, then REG-24 within seven working days, then a decision within thirty days: revoke in REG-22 or reject in REG-05.

Exam tips

  • MCQs usually test a number or a form name. Learn the chain REG-21, REG-22, REG-23, REG-24, REG-05 with its days.
  • Quote the source in written answers: Section 30 of the CGST Act and Rule 23 of the CGST Rules.
  • Write the 90 days as running from the date of service of the order, then add the extension of up to 180 days further.
  • If the facts say cancellation was for non-filing, state the pre-condition on returns and dues before anything else.
  • For a date question, show the day count line by line to earn step marks.

Practice questions from Registration

Revocation of Cancellation of Registration in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Revocation of Cancellation of Registration: frequently asked questions

What is the time limit to apply for revocation of cancelled GST registration?

Under Rule 23(1), the application in FORM GST REG-21 must be made within ninety days from the date of service of the cancellation order. On sufficient cause shown, with reasons recorded in writing, this can be extended by a further period not exceeding 180 days.

Who can apply under Section 30 CGST?

A registered person whose registration was cancelled by the proper officer on his own motion. The application goes to that proper officer.

Can the officer reject a revocation application without hearing the applicant?

No. The proviso to Section 30(2) says the application shall not be rejected unless the applicant has been given an opportunity of being heard. Rule 23(3) also requires a show cause notice in FORM GST REG-23 before rejection.

Do I need to file returns after the registration is revoked?

Yes. Returns due from the date of the cancellation order to the date of the revocation order must be furnished within thirty days of the revocation order. If cancellation had retrospective effect, the period starts from the effective date of cancellation.

Does a revocation under the State GST Act count under the CGST Act?

Yes. Section 30(3) says revocation under the State GST Act or the Union Territory GST Act is deemed to be a revocation under the CGST Act.