Revoking the cancellation of GST registration means reversing the cancellation decision, allowing the business to continue as a registered taxpayer under GST.

A taxpayer whose GST registration has been cancelled by the tax authority on their own motion can apply for revocation. This does not apply to taxpayers who have voluntarily cancelled their GST registration.

A business may seek to revoke the cancellation if it plans to resume activities that necessitate GST registration or if the cancellation was due to compliance misunderstandings or failures that have since been resolved.

The application for revocation must be filed within 30 days from the date of the cancellation order issued by the tax authority.

You can apply through the GST portal by logging into your dashboard, navigating to the services menu, and selecting the option for revocation of cancellation under the registration tab.

Generally, no documents are needed to be uploaded unless specifically requested by the GST officer. However, you may need to provide reasons and explanations regarding why the cancellation should be revoked.

After submission, the GST officer will review the application and may ask for additional information or clarification. If satisfied, the officer will approve the revocation, and the GST registration will be active again.

No, revocation of cancellation is not allowed if the original cancellation was voluntary. In such cases, you would need to apply for a new GST registration.

If the first application for revocation is rejected, the decision can be contested through an appeal process. The appeal must be filed within a specified period from the date of rejection.

The DPIN does not need renewal and is valid for the lifetime of the holder, unless it is surrendered or canceled by the competent authority.