GST · Order
REG-19: Order for cancellation of registration
The registration has been cancelled. What to do: stop invoicing with GST and tell the client today, then choose: revocation (REG-21) or appeal (APL-01). Time to apply for revocation (REG-21): 90 days from the date of the order (or of its service, if it was communicated later); the date stated on your notice always wins.
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Key facts
The registration has been cancelled. There is nothing to reply to: the remedies are an application for revocation in REG-21, or an appeal under Section 107. A final return in GSTR-10 is also due.
| Form | REG-19 (Order for cancellation of registration) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 29(2) r/w Rule 22(3); revocation Section 30 r/w Rule 23, CGST Act & Rules 2017 |
| What it asks of you | No reply: it is an order. The next step is an application in REG-21 (revocation), within the time allowed |
| Your time to act | 90 days from the date of the order (or of its service, if it was communicated later); the date stated on your notice always wins. |
| Reply or appeal in | REG-21 (revocation) |
| If it is ignored | Without revocation or a successful appeal the registration stays cancelled; a fresh registration does not cure the past liabilities. |
Time allowed
Revocation application (REG-21): 90 days from the date of the order (or of its service, if it was communicated later). Rule 23(1), from 1 Oct 2023. Where cancellation was for non-filing, the pending returns must be filed before the application.
The date stated on your notice always wins.
More time: The Commissioner may extend the revocation period by up to 180 days on sufficient cause (Rule 23(1) proviso, Notification 38/2023-CT).
What to do now
Stop invoicing with GST and tell the client today
From the effective date of cancellation the business cannot charge tax or generate e-way bills, and customers lose credit on invoices issued after it.
Choose: revocation (REG-21) or appeal (APL-01)
Revocation suits a cured default such as non-filing. Appeal suits a cancellation that was wrong on the facts or passed without a hearing. Both windows run from service of the order.
File the pending returns, then REG-21
Clear every return up to the date of cancellation with tax, interest and late fee, then apply in REG-21 within 90 days of service of the order.
File the final return in GSTR-10 if the cancellation stands
Due within three months of the date of cancellation or of the order, whichever is later (Section 45 r/w Rule 81). Non-filing invites a best-judgement assessment.
What a revocation application contains
A revocation application usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the REG-19 order's reference number and date, your GSTIN and the period it covers.
- An answer to each point the order raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: REG-21 (revocation).
- A request for a personal hearing, if you want to be heard before a decision.
If it is ignored
- Without revocation or a successful appeal the registration stays cancelled; a fresh registration does not cure the past liabilities.
- Customers lose input tax credit on invoices dated after the effective date of cancellation.
Other dates that follow from it
- Revocation with the Commissioner's extension (Rule 23(1))90 days plus up to 180 days — only if the Commissioner extends the period on sufficient cause.
- Appeal against the cancellation order (Section 107)Three months from communication of the order; the Appellate Authority may condone one further month.
- Final return GSTR-10 (Section 45)Three months from the date of cancellation or the date of the order, whichever is later — check the effective date on the order.
Official sources
Sources checked on 26 October 2026.
- CGST Rules 2017, rule 22 (cancellation of registration: REG-17, REG-18, REG-19, REG-20) · read 26 October 2026
- CGST Act 2017, section 29 (cancellation or suspension of registration) · read 26 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GST REG-19 order?
The registration has been cancelled. There is nothing to reply to: the remedies are an application for revocation in REG-21, or an appeal under Section 107. A final return in GSTR-10 is also due.
How much time do I have to act on a GST REG-19 order?
Revocation application (REG-21): 90 days from the date of the order (or of its service, if it was communicated later). Rule 23(1), from 1 Oct 2023. Where cancellation was for non-filing, the pending returns must be filed before the application. The date stated on your notice always wins. The Commissioner may extend the revocation period by up to 180 days on sufficient cause (Rule 23(1) proviso, Notification 38/2023-CT).
What happens if I ignore a GST REG-19 order?
Without revocation or a successful appeal the registration stays cancelled; a fresh registration does not cure the past liabilities. Customers lose input tax credit on invoices dated after the effective date of cancellation.
Related guides
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.