GST Revocation

Reactivating a cancelled GST registration, particularly after an extended period (e.g., three years), requires the submission of key documents to ensure a seamless process and avoid unnecessary delays.

1. GSTIN and Login Credentials

• Taxpayers must have their GST Identification Number (GSTIN) and login credentials to access the GST portal and initiate the revocation process.
• If login details are forgotten, they can be recovered via the “Forgot Password” option on the GST portal.

2. PAN Card of the Business or Proprietor

• The Permanent Account Number (PAN) of the business or proprietor is required for identity verification.
• It must match the records provided during the original GST registration.

3. Proof of Business Address

• A valid proof of address for the registered business location is necessary. Acceptable documents include:
  • Electricity bill
  • Rental or lease agreement
  • Municipal tax receipt
  • Property ownership documents

4. Bank Account Details

• To verify the business’s financial account, one of the following documents must be submitted:
  • Bank account statement
  • Cancelled cheque
  • Copy of the bank passbook
• The account should be in the name of the business or proprietor.

5. Filed GST Returns

• All pending GST returns for the period during which the registration was inactive must be filed.
• Copies of these returns should be maintained as proof of compliance.

6. Application for Revocation (Form GST REG-21)

• Taxpayers must complete Form GST REG-21, the official application for revocation of a cancelled GST registration.
• The form should be filled out accurately and uploaded to the GST portal along with the required supporting documents.