If your GST registration has been cancelled—either voluntarily or by the tax authorities—you may have the option to restore it if your business operations have resumed. Here’s a quick guide on how to do that:

Step 1: Check the Cancellation Status and Time Limit

• If your registration was cancelled and you wish to resume your business, you need to check whether you’re still within the allowed window for restoration.

• Typically, you can apply for restoration within a prescribed period (usually within 30 days from the cancellation date). If you miss this window, you might have to register as a new taxpayer.

Step 2: Log In to the GST Portal

• Visit the official GST portal and log in using your credentials.

Step 3: Submit an Application for Restoration

• Navigate to the registration section and look for the option to “Restore Registration” or “Resume Registration.”

• Complete the application form, providing all the required details and the reason for restoration (such as resumption of business).

Step 4: File All Pending Returns and Clear Outstanding Dues

• Ensure that any pending GST returns are filed.

• Settle any outstanding taxes or interest to avoid complications during the restoration process.

Step 5: Await Approval

• After submitting your application, the GST authorities will review your request.

• If approved, your GST registration will be restored, and you can continue with your business activities under the same GSTIN.