Application for Revocation of cancellation

[DIVYA RAJENDRAN]

Sir,

My GST Registration being cancelled by proper officer in November 2018 .I am unable to submit revocation of cancellation now since my returns dashboard restricts the month list upto July 2018.I filed upto July 2018

[KASTURI SETHI]

As per Rule 23(1) of CGST Rules, 2017, you were required to apply for revocation of cancellation of registration certificate within 30 days from the date of service of the order of cancellation of registration. You could file returns within a period of thirty days. Go through Rule 23 carefully.

Also see CBEC Flyer No. 2, dated 1-1-2018.

[DR.MARIAPPAN GOVINDARAJAN]

You have to filed application for revocation of cancellation of registration within 30 days from the date of cancellation. When did you filed the application?

[Pavan Mahulkar]

NewGSTportalfunctionalityadded

Registration- For Taxpayer

• Suo-moto cancelled taxpayers were not able to file revocation of cancelled registration application, as they were asked to file return after the month (also), in which cancelation order was issued (till filing of this application) and same ( the later months) was also not shown in drop down list for filing. This defect has been fixed.

[Ganeshan Kalyani]

Visit the jurisdictional department and make a written request for revocation of cancellation of GSTIN.

AI Summary

GST Registration Revoked: Individual Advised to File for Revocation Under Rule 23(1) of CGST Rules, 2017 An individual faced an issue with their Goods and Services Tax (GST) registration being canceled by a proper officer in November 2018. They were unable to apply for revocation as the returns dashboard only allowed filing up to July 2018. Respondents advised that, according to Rule 23(1) of the CGST Rules, 2017, the application for revocation should be filed within 30 days of cancellation. It was suggested to check the updated GST portal functionality, which now allows filing for revocation, and to visit the jurisdictional department to request revocation in writing.