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Issue ID : 115845
- 0 -

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

Date 02 Jan 2020
Replies2 Answers
Views 1597 Views

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.

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Replied on Jan 2, 2020
1.

Dear sir,

As per rule 23 CGST 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.

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Replied on Jan 3, 2020
2.

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

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