GST

Can a voluntary cancellation be revoked

Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

Find

Revocation under Sec 30 is for cancellations made by the officer on his own motion. If you applied for cancellation yourself, REG-21 is not available. You need a fresh registration.

Provisions

Sec 30, CGST Act 2017; Rule 23, CGST Rules 2017

Analysis

Your option is to apply for a new GSTIN through REG-01. The new registration takes effect from the date of liability if applied within 30 days. Old returns and GSTR-10 on the cancelled GSTIN still need to be complete, as officers check this during new registration.

Close

  1. Make sure GSTR-10 and all returns on the old GSTIN are filed.
  2. Apply for fresh registration in REG-01.
  3. Complete Aadhaar authentication and any biometric step if asked.
  4. Start invoicing with the new GSTIN.

Connect now

A Savvy replies in minutes.

Fixed price before you pay. Your Savvy is paid only after you accept the work.

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