GST registration restoration follows filing pending returns and clearing tax, interest, penalty and late-fee liabilities after cancellation.

GST registration cancelled for continuous non-filing of returns may be restored when the registered person furnishes all pending returns and pays outstanding tax, applicable interest, penalty and late fee. Section 29(2)(c) permits cancellation after continuous non-filing for six months, while the proviso to Rule 22(4) requires cancellation proceedings to be dropped upon complete compliance with these requirements. Given the serious civil consequences of cancellation, the competent authority must consider a restoration application and act in accordance with law after the default is cured.

---

---

Issues: Whether a GST registration cancelled for continuous non-filing of returns may be restored where the registered person furnishes pending returns and clears tax dues, interest and late fee.

Analysis: Section 29(2)(c) permits cancellation where returns have not been furnished continuously for six months. The proviso to Rule 22(4) requires cancellation proceedings to be dropped where the person served with notice for such default furnishes all pending returns and makes full payment of tax dues, applicable interest and late fee. Since cancellation entails serious civil consequences, the empowered officer retains authority to process restoration upon compliance with those requirements.

Conclusion: The assessee may seek restoration by furnishing all pending returns and paying the outstanding tax, penalty, interest and late fee; the competent authority must consider the application and take steps for restoration in accordance with law.

---