Application for revocation of cancellation of registration before such application is accepted

[Guest]

How to apply for revocation of cancellation of registration before such application is accepted by the Proper officer. Option for applying for revocation is available on when registration is cancelled but not after application and before acceptance by the Proper officer.

[PAWAN KUMAR]

Dear sir,

As per rule 23CGST RULE, revokation of cancellation of registration is required to be filed within thirty days from the date of service of order of cancellation of registration. Prior to acceptance there is no option available.

[KASTURI SETHI]

You cannot be proactive in this situation. Rule 23 of CGST Rules, 2017 does not permit.

AI Summary

Revocation of GST registration cannot be filed before officer acceptance and must be filed within the prescribed period after service. An application to revoke a cancelled GST registration cannot be submitted before the cancellation order has been acted upon by the proper officer; revocation must be sought within the prescribed filing period counted from service of the cancellation order and pre-acceptance filings are not permitted.