Revocation of cancellation of registration
Rule 23 of the CGST Rules
Straight from CBIC
Official source, not a summary of a summary
Full text included
Read the exact words of the law yourself
Amendment history
See what changed, and when
Free, always
No login, no paywall, no book to buy
In one line
Revocation of a cancellation ordered by the officer: apply in REG-21 within ninety days of the cancellation order (the Commissioner may extend it by a further ninety days), after filing all pending returns and paying the tax, interest, penalty and late fee. Aadhaar authentication under Rule 10B must be done first. The officer revokes in REG-22 or rejects in REG-05 after a REG-23 notice and REG-24 reply.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
3,274 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) A registered person, whose registration is cancelled by the proper officer on his own motion, may 1 [subject to the provisions of rule 10B] submit an application for revocation of cancellation of registration, in FORM GST REG-21 , to such proper officer, 2 [ within a period of ninety days from the date of the service of the order of cancellation of registration ] at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: 2 [Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an officer authorised by him in this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may be, for a further period not exceeding one hundred and eighty days:] no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns: 3 [ 2 [Provided also] that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration].
(2)
(a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.
(b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05 , reject the application for revocation of cancellation of registration and communicate the same to the applicant.
(3) The proper officer shall, before passing the order referred to in clause
(b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule
(1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24 .
(4) Upon receipt of the information or clarification in FORM GST REG-24 , the proper officer shall proceed to dispose of the application in the manner specified in sub-rule
(2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-08-01 · Inserted
38/2021-C
Inserted vide Notification no. 35/2021 -CT dated 24.09.2021. Brought into force on 01.01.2022 vide Notification No. 38/2021-C.T. , dated 21.12.2021. 2.Substituted vide Notification No. 38/2023 -CT dated 04.08.2023 (w.e.f. 01.08.2023).
2019-04-23 · Inserted
20/2019-CTdated2
Inserted vide Notification No. 20/2019 -CT dated 23.04.2019.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
Reading is free. Getting it wrong isn’t.
Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India