February 23, 2023

Revocation of Cancelled GST Registration- Relief for Indian Small and Medium Businesses and Startups

Small and medium business owners and startup founders in India have been hit hard by the recent cancellation of their GST registrations. Many of them are struggling to stay afloat in the current economic climate, and losing their GST registration has only added to their troubles.

However, there is some good news for these businesses. The GST Council recently announced that it will allow businesses whose GST registration has been cancelled to apply for revocation of the same. This move is aimed at providing some relief to businesses that have been adversely affected by the cancellation of their GST registration.

How does revocation of cancelled GST registration work?

Under the GST regime, businesses are required to register for the tax if their turnover exceeds a certain threshold. Once they register, they are assigned a unique GST identification number (GSTIN) which they are required to use for all GST-related transactions.

If a business fails to comply with the GST regulations, its GST registration can be cancelled. This can happen if the business fails to file its GST returns on time, or if it is found to be involved in tax evasion or other fraudulent activities.

However, if the business is able to rectify its non-compliance issues, it can apply for revocation of its cancelled GST registration. The application has to be submitted online on the GST portal, along with the required supporting documents. The GST authorities will then review the application and decide whether to revoke the cancelled registration or not.

What are the conditions for revocation of cancelled GST registration?

Businesses that have had their GST registration cancelled can apply for revocation of the same under certain conditions. These conditions are as follows:

1. The application for revocation has to be filed within 30 days from the date of the cancellation order.

2. All pending GST returns have to be filed before applying for revocation.

3. All outstanding tax dues have to be paid before applying for revocation.

4. The business has to provide sufficient proof that it has rectified the issues that led to the cancellation of its GST registration.

If the GST authorities are satisfied with the application and the supporting documents, they may choose to revoke the cancelled registration.

What are the implications of revocation of cancelled GST registration?

Once the cancelled GST registration is revoked, the business can start using the same GSTIN for all its GST-related transactions. This means that it can resume its normal business activities without any disruption.

Moreover, the business will not be required to apply for a new GST registration, which can be a time-consuming and cumbersome process. It can simply continue using the same GSTIN that was cancelled earlier.


The revocation of cancelled GST registration is a welcome relief for businesses that have been struggling to get back on their feet after the cancellation of their GST registration. However, it is important for businesses to take proactive steps to comply with the GST regulations and avoid cancellation of their GST registration in the first place.


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