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<h1>Registered person may apply for GST registration revocation in FORM GST REG-21 within 90 days (extendable) - procedures and timelines</h1> A registered person whose registration is cancelled by the proper officer may apply for revocation within ninety days of service (extendable up to 180 additional days by specified senior officers) in FORM GST REG-21, except where cancellation was for failure to file returns unless outstanding returns and dues (tax, interest, penalty, late fee) are paid. All returns due from cancellation until revocation must be filed within 30 days of revocation (including retrospectively effective cancellations). The proper officer must either revoke within 30 days with reasons in FORM GST REG-22 or issue a show-cause notice and may reject the application in FORM GST REG-05 after the applicant's seven-working-day reply.