The process of applying to reverse/revoke a GST registration that was cancelled by the tax officer, restoring the taxpayer's active GST status.
Businesses whose GST registration was cancelled (often for non-filing) but want to resume compliant operations.
GST Network (GSTN) / CBIC, CGST Act 2017
Reason for cancellation & revocation application; pending return filings (must be cleared); copy of the cancellation order; PAN & GSTIN details; supporting justification/affidavit.
Generally within 90 days (extendable) from the date of the cancellation order, subject to conditions.
Yes, all due returns and applicable dues must be cleared before a revocation application is accepted.