GST Revocation in Mumbai — From ₹4,999

• REG-21 revocation application
• Aadhaar authentication support
• Officer follow-up to REG-22
• ×Up to 12 months pending returns
• ×Late fee and interest computation
• ×Unlimited return backlog
• ×APL-01 appeal if rejected

• Everything in Growth
• Unlimited return backlog
• APL-01 appeal if rejected
• 6 months post-restoration return filing
• Named dedicated CA

Who cancelled it decides everything

The department almost always cancels for non-filing of returns — six consecutive months for a regular taxpayer, three consecutive quarters for a composition taxpayer. You got a show cause notice in REG-17 and then a cancellation order in REG-19, and revocation under Section 30 is available. If you cancelled it yourself by filing REG-16, there is no revocation: Section 30 applies only to cancellations made by the proper officer on his own motion, and your only route is a fresh registration in REG-01 with a new GSTIN. That is worth knowing before anyone surrenders a registration they might need again.

The 90-day window

Revocation is applied for in Form GST REG-21, within 90 days from the date of service of the cancellation order. The Commissioner or Additional Commissioner may extend it. A lot of published guidance still says 30 days — that was the position before the amendment effective 1 October 2023 and it is out of date.

What the portal makes you do first

Before REG-21 will be accepted: every pending GSTR-1 and GSTR-3B up to the cancellation date must be filed, all outstanding tax, interest, penalty and late fee must be paid, and Aadhaar authentication must be completed — mandatory for revocation since 1 January 2022. There is no way around the first two.

Restoration is not the end of it

Returns that fell due while the registration was cancelled appear as pending the moment the GSTIN goes live again. File and pay them promptly, because late fee keeps running on them.

The explanation does more work than people expect

A revocation application with a specific, credible explanation and documents behind it clears faster than one with the reason box left blank. Proof the business is genuinely operating — bank statements, invoices, a rent agreement or electricity bill for the principal place of business — is what turns a paper application into an approved one.

Cancelling voluntarily, properly

If you genuinely want out: file all pending returns to the intended cancellation date, reverse input tax credit on closing stock of inputs, semi-finished goods, finished goods and capital goods under Rule 44 and pay it, file REG-16 with the reason, effective date and stock and liability details, take the cancellation order in REG-19, then file GSTR-10 — the final return — within three months of cancellation or of the order, whichever is later. GSTR-10 is the step people skip. It has its own late fee and the department does chase it. Voluntary cancellation, REG-16 plus GSTR-10, starts at ₹3,999.

If the 90 days have gone

Three options, best first. Appeal in APL-01 within 30 days if the rejection order is recent. Apply to the Commissioner for extension if the delay has a reason the department will accept. Failing both, apply for a fresh registration — which requires the old GSTIN's dues and returns to be settled anyway. Writ relief before a High Court has been granted in genuine hardship cases; for most small taxpayers it costs more than a fresh registration, and we will say so rather than sell you the expensive option.