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of <h1>Procedure for Revoking Cancelled GST Registrations Clarified: File Returns and Pay Dues for Revocation Eligibility.</h1> The circular clarifies the procedure for applying for revocation of cancelled GST registrations under the Removal of Difficulty Order 05/2019. Registrations cancelled due to non-filing of returns can be revoked if returns are filed and dues paid. For cancellations effective from the date of the order, all pending returns must be submitted before revocation applications. For retrospective cancellations, the portal restricts return filing post-cancellation, thus a new proviso allows revocation applications if returns from the cancellation date to revocation order are filed within 30 days. The circular urges the issuance of trade notices to inform stakeholders and requests reporting any implementation issues.
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