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Where the GST Registration number is cancelled suo moto by the Officer on failure on the part of taxpayer to furnish the GST Return for the continuous six periods and the time limit to apply for the application of revocation of the GST Number before the adjudicating authority (Jurisdictional Officer / Proper Officer) is lapsed then the taxpayer has an option to go for an appeal before the appellant authority.


As per S- 107 of the CGST Act, 2017 any person who is aggrieved by any decision or order passed under this Act or under State Goods and Service Tax Act by an adjudicating authority may appeal to the appellate authority within three months from the date on which such order/ decision is communicated to the taxpayer.

Further, if the appellate authority is satisfied that the appellant was prevented by the sufficient cause from presenting an appeal within three months from the date of the order then he may allow it to be presented within a further period of one month.

Appeal Under GST – Revocation of GST Registration Number

For filling an appeal, the appellant shall file all the pending GST Returns displaying in the GST common portal and discharge the tax liability along with interest and late fees in full.


As per Rule 108 of the CGST Rules,2017 an appeal to the appellate authority shall be filled in the FORM GST APL-01 along with the relevant documents electronically and a provisional acknowledgement shall be issued immediately.

LIST OF THE DOCUMENTS to be filled before appellate authority:

1. A copy of Form GST APL-01.

2. A copy of provisional acknowledgement.

3. A copy of GST Cancellation Order.

4. A copy of Show cause Notice issued during cancellation procedure.

5. A copy of GST Registration Certificate.

6. A copy of Affidavit.

7. A copy of latest GST Returns filled for the last two months.

8. A copy of brief about the nature of Business.

All such documents need to be submitted within seven days of filling the appeal electronically.

The order of the appellate authority disposing of the appeal shall be passed in writing and within a period of one year from the date on which the appeal was filled.


The application for revocation of registration is barred by limitation. Thus, the due adherence to the time limit needs to be given.

Disclaimer: The contents of this article are for information purposes only and does not constitute advice or a legal opinion and are personal views of the author. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.


The writer is a direct and indirect tax expert and can be reached on

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  1. Sugathan.G says:

    Have any exemption for the condonation of delay in the filing appeal under section 107 of the GST Act-2017 due to the spread of corona virus pandemic till February 2022?

  2. jitendra says:

    मेरा GSTN 23AGTPM6367K1ZP 27-11-2019 को रद्द कर दिया गया है, क्योंकि मैं एक रिटर्न डिफॉल्टर था, इस रद्दीकरण के बाद मैंने अपना रिटर्न भर दिया है मैंने उस महीने तक रिटर्न दाखिल किया है जिसमें मेरा जीएसटी नंबर रद्द कर दिया गया था अर्थात् 30-11-2019।
    लेकिन मैं अपना पंजीकरण रद्द खंडन करने के लिए आवेदन नहीं कर सकता क्योंकि 90 दिनों की अवधि बीत चुकी है।
    मुझे क्या करना चाहिए ????/

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April 2024