Service Overview
The process of applying to reverse/revoke a GST registration that was cancelled by the tax officer, restoring the taxpayer's active GST status.
Who Needs It / Purpose:
Businesses whose GST registration was cancelled (often for non-filing) but want to resume compliant operations.
FAQs:
Q: Within what time can revocation be applied for?
A: Generally within 90 days (extendable) from the date of the cancellation order, subject to conditions.
Q: Must pending returns be filed before applying?
A: Yes, all due returns and applicable dues must be cleared before a revocation application is accepted.