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How to read section numbers: s.80C→s.123 means Section 80C of the Income-tax Act, 1961 is now Section 123 of the Income-tax Act, 2025 (in force from 1 April 2026). Returns for FY 2025-26 still use the old numbers; Tax Year 2026-27 onwards uses the new ones. Section Finder
Step by step
- 1
File pending returns
Clear all GSTR-3B and GSTR-1 defaults first.
- 2
Reply in REG-18
Explain, attach proof of filing and request dropping proceedings.
- 3
Attend hearing
If a hearing is fixed, attend online or in person.
- 4
If cancelled
File REG-21 for revocation within 90 days after filing all returns.
Other grounds
- Business not functioning at the registered address (after a physical verification)
- Registration obtained by fraud or wrong facts
- ITC availed in violation of rules
- Mismatch between GSTR-1 and GSTR-3B over several periods
Common mistakes
- Ignoring REG-31 suspension
- Letting the 90-day revocation window lapse
Frequently asked questions
No taxable supply should be made while registration is suspended; e-way bills and invoices are affected.
Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.
