A registered person, whose registration is cancelled by the proper officer on his own
motion, may apply to such officer for revocation of cancellation of the registration within
thirty (30) days from the date of service of the cancellation order. Thus, a registered
person can submit an application for revocation if proper officer cancelled the
registration (Suo-Moto) due to the following reasons:-

• Contravened provisions of the Act or the rules made there under.
• Composition dealer has not furnished returns for three consecutive tax periods
• Any taxable person not furnished returns (other than composition) for a continuous
• period of six months.
• The voluntarily registered person has not commenced business within six months
• from the date of registration.
• Registration has been obtained by means of fraud, willful misstatement, or
• suppression of facts.

In case the proper officer has cancelled the registration because of the non-filing of
returns. The reversal application in GST REG-21 can be filed only after pending returns
are filed along with interest and penalty.