If your GST registration has been cancelled for over two years, you can still reactivate it by following the proper procedure. To activate cancelled GST registration after 2 years, you must submit an application using Form GST Reg 21 within the specified time frame, along with the required documents. It’s crucial to ensure that all pending returns are filed and any outstanding penalties are cleared before applying for reactivation. This process allows you to regain the ability to collect GST, claim input tax credits, and comply with GST filing obligations, ensuring your business stays legally compliant and operational.