Revocation of cancellation of Gst registration., Goods and Services Tax - GST

[DHAMOTHARASAMY Kandasamy]

Dear Sir,

I was not filed GST returns From 01/07/2017 to 31/03/2019. But since only I was Know My GST was Cancelled on 31/01/2019. Can you please guide me how i can Revocation of GST.

[KASTURI SETHI]

Dear Querist,

In terms of Section 30 of CGST Act, 2017 read with Rule 23 of CGST Rules, 2017 and Board's Flyer No.2 dated 1.1.18, you were required to file an application for revocation of cancellation of registration certificate within 30 days from the date of service of cancellation order. This period has crossed.It has become time barred. Now you will have to apply for new registration. No appellate authority can go against GST law which is very much clear.

AI Summary

Revocation of registration: statutory short window for revocation means lapse requires applying for fresh registration. Under Section 30 of the CGST Act read with Rule 23 and departmental guidance, an application for revocation of cancellation must be filed within 30 days of service of the cancellation order; failure to do so makes the revocation remedy time-barred, requiring the affected person to apply for fresh registration.