Answer

1. F

   Facts

   Rule 23, as amended in 2023, allows REG-21 within 90 days of service of the cancellation order. The Commissioner or an officer he authorises can extend this by up to 180 days for sufficient cause.

2. P

   Provisions and law

   • Rule 23, CGST Rules 2017Revocation in REG-21 within 90 days of service of the cancellation order, extendable by up to 180 days; pending returns and dues first
   • Sec 30, CGST Act 2017A person whose registration was cancelled by the officer can apply for revocation
3. A

   Analysis

   At 100 days you are past the basic window, but within the extension range. You need to show sufficient cause, such as illness, a family death or not seeing the order on the portal. The portal shows an option to request extension along with REG-21. Keep evidence ready because the officer decides at discretion.

4. C

   Conclusion

   1. 1Count days from the date the order was served (uploaded or emailed).
   2. 2Prepare a short reason with proof for the delay.
   3. 3File pending returns and pay dues.
   4. 4File REG-21 with the extension request before 270 days run out.

Check the live rule text before deadlines because these limits were changed in 2023 and Council changes are pending.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.