GST registration cancelled or suspended? How to get it back

Suspended or cancelled?

Why it happens

• Returns not filed for the period the law prescribes.
• Large gaps between GSTR-1 and GSTR-3B, or ITC in GSTR-3B far above GSTR-2B.
• Business not found at the registered address during verification.
• Invoices issued without actual supply, or ITC taken wrongly.
• Voluntary registration but business never started.

How to get it back

1. File every pending return with late fee and interest. The portal won't accept a revocation application until returns are filed and dues paid.
2. Apply for revocation in REG-21 within 90 days of the cancellation order. With sufficient cause, a senior officer can extend this by up to 180 days more.
3. Explain the cause and attach proof: rent agreement, photos of the premises, filed returns, reasons for delay.
4. Respond to any clarification notice (REG-23) within 7 working days.
5. The officer restores the registration in REG-22 or rejects it.

If it is a suspension rather than a cancellation, reply in REG-18 with filed returns and evidence. Suspension is usually lifted once the officer is satisfied.

If the time limit has passed or revocation is rejected

• File an appeal within 3 months of the order.
• As a last resort, take a fresh registration, though old dues still have to be cleared.

Effects while your GSTIN is cancelled

• You can't charge GST or issue tax invoices.
• Buyers can't claim ITC on your invoices, so B2B customers may stop ordering.
• E-way bills can't be generated.

Prevent it

• File GSTR-1 and GSTR-3B on time every period, even nil returns.
• Keep the principal place of business and contact details current on the portal.
• Reconcile GSTR-1, GSTR-3B and GSTR-2B every month.

Related

• Received a GST notice?
• Missed the GSTR-3B or GSTR-1 due date?
• GST registration: who, when and how

Sources

• Central Goods and Services Tax Rules, 2017