Question
GST registration cancellation and revocation — what is the time limit?
Answer
Bottom line: If your GST registration is cancelled by the officer, you can apply to revoke it within 90 days of the cancellation order.
1. Cancellation
It can be voluntary or done by the officer, for example for continued non-filing of returns.
2. Revocation
Apply in Form GST REG-21 within 90 days (raised from 30 days on 1 October 2023); the Commissioner can extend it further. Clear all pending returns, tax, interest and late fee first.
3. After that
Once the window closes, revocation is not available and you may need fresh registration.
Check any late fee with our GST Late Fee & Interest Calculator.
This answer is general information based on the law as it stood when written and is not professional advice on your specific situation. Verify the current position and consult a qualified professional before acting. See our disclaimer.