watch_later 13/05/20

I want to reactivate my GST account which was deactivated due to non filing of the returns what is the procedure to activate.


2 Responses | Latest response: 22/05/20 | Sort by Likes(thumb_up) Recent | GST Reply
watch_later 18/05/20

If you are a registered taxable person then you can apply for activation of cancellation GST registration under GST laws within a 30 days from the date of service of order for dropping of GST registration. There is condition that you can revoke your cancelled GST registration only when the registration has been cancelled by the GST authorized officer. A person cannot revoke his cancelled GST Registration when it has been cancelled by voluntarily.


  • As above mentioned, firstly you have to visit the official website of GST for the filing of application for cancellation of GST registration.
  • Click on the login button on the website.
  • Then you have to login with your username and Password. Enter correct password and username otherwise you will not be able to login to your account. Then fill the captcha and click on the login button.
  • Then you have to click on the ‘services’ button, when you click on this you will find many other options then you have to choose ‘application for revocation of cancelled registration’ button. After clicking on this button, a new web page will open where you will find the option of reason of revocation, you have to fill the reason for revocation then have to submit the that and then you have to attach the supporting documents.
  • After attaching the supporting documents, you need to select the verification checkbox where you have to verify your revocation and have to fill name of authorized signatory and have to fill other required details like place, name others.
  • Then you can also save your form and retrieve it later or you can submit your form. When you click on the submit button, you will get an OTP number on your Email or on your phone number registered at the GST portal. After getting an OTP number, you have to fill that OTP number for validating your form on the website. Then you will get an acknowledgement letter, you will also get a message of acknowledgment on your registered mobile number.
  • Then concerned officer will check your application and if he satisfied with application then he proceed further. If he satisfied with reasons mentioned for revocation in application then he will revoke your cancelled GST registration and passed an order accordingly.
  • You will get an Email or SMS on your registered mobile number for the approval of revocation of cancelled GST registration and then your GSTIN will be active again.
  • If concerned officer thinks that your reasons mentioned in application for revocation is not sufficient then he will reject your application and your GST identification number will be remain inactive.
  • If you don’t want to follow the online procedure then there is another option is the filing of Form GST REG-21 for revocation of canceled GST registration, it can be filed offline. You can download this form from the website then you need to fill the form offline and after filling the form you have to send this form to the office of GST, it takes more time than online procedure so you can choose according to your need.

saugata sarkar (Tax consultant)

watch_later 22/05/20

GST Council vide Point 1(b) of press release dated 14 March 2020 has Indicated that where registrations have been cancelled till 14.03.2020, application for revocation of cancellation of registration can be filled up to 30.06.2020 (extension of the period of application as a one-time measure to facilitate those who want to conduct business).

It is a big relief for taxpayers who were feeling helpless as their registration got cancelled by the proper officer.

In GST Council meeting on 14th March 2020, decision has been taken to provide a one-time facility to apply for revocation by 30th June 2020. However, application for revocation cannot be filed if the registration has been cancelled for the failure of the taxable person to furnish returns, unless such returns are filed and any amount due as a tax, in terms of such returns has been paid along with any amount payable towards interest, penalties and late fee payable in respect of the said returns -first proviso to Rule 23(1) of CGST Rules, 2017 [renumbered w.e.f. 23-4-2019].


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