GST Registration Cancelled? REG-17 Reply, Revocation (REG-21) & the 270-Day Ceiling
Quick answer: If the officer cancelled your GST registration suo motu, you reply to the REG-17 notice in REG-18 within 7 working days; if cancelled anyway, apply for revocation in REG-21 within 90 days of the order, extendable by up to 180 days by the Commissioner — 270 days is the ceiling, with no provision beyond it. Revocation is not available for a cancellation you applied for yourself. Pending returns, tax, interest and late fees must be cleared first. If revocation is refused (REG-23 → REG-05), the route is an appeal under Section 107. No 2026 amnesty exists.
Last verified 4 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
Why registrations get cancelled suo motu — and the forms
| Step | Form | Time limit |
|---|---|---|
| Show-cause for cancellation (non-filing, no business at the address, fraud, Rule 21 grounds) | REG-17 | —; registration usually suspended under Rule 21A meanwhile |
| Your reply | REG-18 | 7 working days |
| Order of cancellation / proceedings dropped | REG-19 / REG-20 | — |
| Application for revocation (Section 30, Rule 23) | REG-21 | 90 days from service of the order |
| Extension by the Commissioner (or authorised Addl/Jt Commissioner) | Request | Up to 180 more days — 270 total; nothing beyond |
| Revocation order / show-cause against revocation | REG-22 / REG-23 | 30 days / reply in REG-24 within 7 working days |
| Rejection | REG-05 | — |
| Returns for the cancellation-to-revocation period | GSTR-3B / GSTR-1 | 30 days from the revocation order (Rule 23(2)) |
| Appeal against rejection | APL-01 (Section 107) | 3 months + 1 month condonable; 10% pre-deposit where tax is disputed |
Before you file REG-21
- File every pending return up to the cancellation date; pay tax, interest (18% a year) and late fees
- Fix the ground: proof of business at the principal place (rent agreement, utility bill, photos), reconciliation for mismatch grounds, explanation for non-filing
- Draft REG-21 with the reasons and attach the proofs; request a personal hearing
- Calendar the 90th day from service of the order — not the order date
- After revocation: file the gap-period returns within 30 days; ITC on invoices of that period is claimable under the Section 16(6) window
What we do
- REG-18 replies that keep the registration alive — the cheapest point to win
- Revocation files with returns regularised, proofs assembled and the hearing attended at the Central or State office that issued the order
- Extension requests to the Commissioner within the 180-day band; appeals where revocation is refused
- Fresh registration (incl. Rule 14A) where revocation is not legally available
Client: A Sahibabad fabrication unit whose registration was cancelled for six months of non-filing.
Situation: Supplier payments stopped because customers could not claim ITC; the owner was 70 days past the order.
Approach: Filed all pending returns with late fees in a week, assembled premises proof after a verification visit flagged a changed signboard, filed REG-21 on day 82 and appeared at the hearing.
Outcome: Revocation granted in REG-22; gap-period returns filed within 30 days; customers' credits restored.
Client identity and certain details have been changed or withheld to protect confidentiality. Outcomes depend on individual facts and are not a guarantee of results.
Talk to us before you file anything
Frequently asked questions
Can I revoke a GST cancellation I applied for myself?
No. Revocation under Section 30 applies only to cancellation by the proper officer. For a voluntary cancellation, apply for a fresh registration.
What is the time limit to file REG-21?
90 days from service of the cancellation order, extendable by the Commissioner (or an authorised Additional/Joint Commissioner) by up to 180 days — 270 days in all.
Can I apply after 270 days?
There is no statutory route. The options are an appeal under Section 107 (if in time), a writ petition, or a fresh registration.
Do I have to file all pending returns first?
Yes, where the cancellation was for non-filing — with tax, interest and late fees paid — before REG-21 can be filed.
How long does the officer take to decide?
30 days to pass the revocation order in REG-22 or to issue a show-cause in REG-23, to which you reply in REG-24 within 7 working days.
Is there a GST revocation amnesty in 2026?
No. The one-time scheme under Notification 03/2023-CT closed on 31 August 2023; nothing comparable has been notified since.
Will I lose ITC for the period the registration was cancelled?
Not necessarily — Section 16(6) allows credit on invoices of that period within a window after revocation, provided the gap-period returns are filed within 30 days.
Where do I appeal a rejected revocation?
To the Appellate Authority in APL-01 within three months (one month condonable), then to GSTAT. See our GST appeals page.