Can Cancelled GST Registration Be Restored After Non-Filing?
If your GST registration was cancelled for not filing returns, you’re not alone. Thousands of small businesses face this issue due to compliance lapses. The Uttarakhand High Court recently delivered a practical solution—if you clear your dues, your revocation plea must be considered.
Let’s break it down.
Why Was GST Registration Cancelled?
Under Section 29(2)(c) of the CGST Act, 2017, a proper officer can cancel your GST registration if:
- You fail to file returns for a continuous tax period
- Or, you’re a composition taxpayer who fails to furnish the CMP-08 for three quarters
📌 Notification No. 03/2023-CT, dated 31.03.2023 introduced a special amnesty scheme to allow revocation of such cancellations.
But what if you miss that scheme? Here’s where the High Court’s ruling comes in.
Uttarakhand HC on Revocation: A Relief for Defaulters
In the case of Gauri Traders vs Union of India [W.P. (M/S) No. 1356 of 2024], the petitioner’s GST registration was cancelled due to non-filing. However, the business cleared its dues and applied for revocation. The department rejected the plea citing the expiry of the revocation window.
Court’s View:
- The GST department must consider the revocation application if the taxpayer has cleared all pending returns and dues.
- Procedural delays shouldn’t override substantive rights, especially when tax compliance is now in place.
Legal Basis Cited:
- Article 14 – Right to equality
- Article 19(1)(g) – Right to carry on business
- Section 30 of CGST Act – Revocation of cancellation
How to Revoke GST Registration After Cancellation
Even if you’ve missed the amnesty window, here’s a step-by-step guide based on the HC judgment:
Step 1:
File all pending returns (GSTR-3B, GSTR-1, etc.) up to the cancellation date.
Step 2:
Pay late fees, interest, and tax dues.
Step 3:
File Form GST REG-21 online through the GST portal.
Step 4:
If the officer rejects it citing delay, file a writ petition in High Court citing this judgment.
Expert View: Don’t Lose Business Over Procedure
Many MSMEs panic when they lose GST registration. But if your operations are genuine and you’re now compliant, courts are showing empathy.
CA Insights:
“Don’t ignore cancellation notices. But if cancelled, fix your compliance fast—most courts will allow revival if you’re not a wilful defaulter.”
Practical Tips to Avoid Cancellation Again
- Use Efiletax auto-reminder system for monthly GST filing
- Maintain a compliance calendar
- Regularly reconcile GSTR-2B vs. GSTR-3B
- Pay late fees using DRC-03 if needed
Can You Reapply for GST Instead of Revoking?
Yes, but:
| Option | Pros | Cons |
|---|---|---|
| Revocation | Retain old GSTIN, seamless credit trail | Needs dues to be cleared |
| New Registration | Quick in some cases | May trigger audit, credit mismatch issues |
Recommendation: If you’re eligible for revocation, go for it. It protects your past ITC and avoids scrutiny.
GST Revocation: Key Legal Links
FAQs on GST Registration Cancellation
Q1. Can I file revocation after 90 days?
Yes, courts have allowed this if dues are cleared and no fraud is involved.
Q2. What if the officer refuses to accept REG-21?
You can approach the jurisdictional High Court.
Q3. Can I claim ITC after revocation?
Yes, but ensure GSTR-3B filing resumes immediately after restoration.
Summary
GST registration cancelled for non-filing? You may still get it back. Uttarakhand HC says dues clearance is enough to demand revocation. File REG-21 and approach court if rejected.
Don’t Let Cancellation Kill Your Business
At Efiletax, we help businesses file pending returns, calculate late fees, and apply for GST revocation — even after deadlines.