GST registration revocation requires outstanding returns and dues or bank details, where applicable, before electronic restoration through the portal.

A registered person whose registration is deemed cancelled electronically by the common portal under Rule 22(5) may apply for revocation in FORM GST REG-21 within 180 days from the date of cancellation. Where cancellation arose from failure to furnish returns, the person must first furnish those returns and pay the tax due under them, together with applicable interest, penalty and late fee. Where cancellation arose from failure to furnish bank account details under Rule 10A, those details must first be furnished. On furnishing all pending returns or complying with Rule 10A, as applicable, the application is deemed approved and cancellation is revoked electronically by the common portal.

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