FORM GST REG-22 - Order restoring an officer-cancelled registration
The revocation application and supporting explanation are found in order.
Responsible actor: The proper officer records sufficient grounds and revokes cancellation. Provision: Rule 23(2)(a).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current registration rules checked 21 October 2026. Worked2026 branch; clearly fictional, unsigned and unissued. Current2025 substituted/inserted forms or explicit later-law qualifications apply.
Worked facts and completed entries
Independent Cancellation Branch B: a different principal-place non-conduct case is proved and the taxpayer gives no reply to its 1 September notice and does not attend the 11 September hearing. A15 September reasoned cancellation takes effect 15 September. There is no stock/capital asset or unpaid tax/interest/fee on the assumed ledger, and all due pre-cancellation returns are filed. The company later secures a valid place and seeks revocation 5 October. No taxable supplies/invoices are made during suspension/cancellation. The 5 October REG-21 application is twenty days from service of the 15 September order. It encloses a new valid unit 12 lease effective 1 October, business-resumption evidence and due-return/dues reconciliation. REG-23 dated 9 October asks for a legible ownership link; REG-24 dated 12 October supplies it. The officer restores registration 15 October after examination.
Reference and recipient
| Reference / date | ILLUSTRATION-REG22-B-2026-1015 /15 October 2026 |
|---|---|
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Application / date | ILLUSTRATION-REG21-B-2026-1005 /5 October 2026 |
| Clarification / hearing | REG-24 dated 12 October;14 October hearing |
Restoration paragraph
The application, new lease, legible ownership evidence and actual resumption record are examined. The stated non-conduct ground has been remedied and sufficient grounds for revocation exist. The 15 September officer-initiated cancellation is revoked and the registration restored. The selected decision is ten days after application, within rule 23(2)(a)’s thirty-day framework.
Return/dues follow-up
| Past liability | No waiver of tax, interest, penalty, late fee or other due |
|---|---|
| Intervening return periods | All returns required for the order-to-revocation period must be furnished within thirty days of 15 October; the fictional record files any due September return 19 October |
| Taxable supplies during cancelled/suspended period | None assumed; restoration is not a fabricated retrospective permission for unrecorded invoices |
Officer and execution
| Name / designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Jurisdiction | Bengaluru Central Tax |
| Place / date | Bengaluru /15 October 2026 |
| Signature | Not executed; no actual official application, order or certificate |
How this form moves the matter forward
- Identify the exact application/proceeding and current statutory route.
- Complete the specific facts and evidence for that event, with genuine references in a real filing.
- Reconcile the portal communication, dates and next legal step; a fictional model is not an authenticated decision.
Evidence supporting these entries
- Original application/notice/order and actual service record
- Specific premises/business/authorisation evidence
- Portal reference, response and resulting registration record
Additional primary authority: Notification 18/2025-Central Tax,31 October 2025, effective 1 November 2025:rules 9A/14A PDF pages 13–15; REG-02 amendment and substituted REG-03/04/05 PDF pages 15–18; REG-32/33 PDF pages 18–20.
Additional primary authority: CBIC Instruction03/2025-GST,17 April 2025, PDF pages 2–4:premises evidence; pages 5–8:specific queries, ordinary/risk verification, replies and reasoned rejection.
Additional primary authority: Official CGST Act as on 11 June 2026, sections 24/25/28/29/30; cancellation does not remove prior liabilities and revocation differs from a voluntary cancellation.
Additional primary authority: Notification 38/2023-Central Tax:rule 23 amendment effective 1 October 2023; current ninety-day revocation application and possible further 180-day extension.
Period and legal consequences
REG-22 restores a registration after actual cancellation; it is distinct from REG-20 dropping a proposed cancellation. The statutory return and prior-liability conditions remain.
Primary source and exact locator
Official notified form source: PDF pages 72-72; printed pages 66-66.
CGST Act and government-hosted Act and Rules compilation - Rule 23(2)(a). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer records sufficient grounds and revokes cancellation. The revocation application and supporting explanation are found in order.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Original application/notice/order and actual service record; Specific premises/business/authorisation evidence; Portal reference, response and resulting registration record.