FORM GST REG-23 - Notice identifying a revocation-application deficiency
A revocation application may be rejected only after its specific grounds are put to the applicant.
Responsible actor: The proper officer gives the applicant an opportunity before rejecting revocation. Provision: Rule 23(3).
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-REG23-B-2026-1009 /9 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 |
Specific reason to show cause
The scanned ownership bill supplied with the new unit 12 lease is not legible enough to link its premises number to the declared unit. The lease alone does not resolve that unreadable linkage. Supply a legible copy of the same prescribed premises evidence or an adequate explanation. No unrelated new document is demanded and the claimed twenty-day filing is not rejected under the obsolete thirty-day guidance.
Response and hearing
| Reply | Within seven working days from service of this notice; selected reply 12 October 2026 |
|---|---|
| Personal hearing | 14 October 2026 /11:00 /Illustration Bengaluru Central Tax Office |
| Non-response/appearance | Decision on the available record and merits, with actual reasons; no automatic fabricated refusal |
Officer and execution
| Name / designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Jurisdiction | Bengaluru Central Tax |
| Place / date | Bengaluru /9 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-23 is the notice before a potential REG-05 refusal of revocation. It is not itself a refusal. The reply uses REG-24 and the seven-day period is working days.
Primary source and exact locator
Official notified form source: PDF pages 73-73; printed pages 67-67.
CGST Act and government-hosted Act and Rules compilation - Rule 23(3). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer gives the applicant an opportunity before rejecting revocation. A revocation application may be rejected only after its specific grounds are put to the applicant.
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.