Unable to File Revocation of Cancellation of Registration Application

[deepak gulati]

Sir,

We have a company, where we have missed to file revocation of cancellation of registration within prescribed 30 days time as there was outstanding dues due to which returns were not filed.

Now, we have deposited the tax but unable to file revocation application as the time period of 30 days has already passed by.

Therefore, we request you to please guide us a way out in this situation so that we can file the pending returns.

Thanks & Regards

[ABHISHEK TRIPATHI]

Dear Sh. Deepak,

You have to adhere to the timelines given in the Act. The Act says 30 days thus it means 30 days. However, you may try filing the application manually, stating few previous department circulars regarding extension of 30 days limit. You might say that if the department has given extension that means this 30 day is not mandatory and hence the same empathy should be shown to your case for considering the application of revocation of cancellation of registration.

[KASTURI SETHI]

I concur with the views of Sh.Abhishek Tirpathi, Sir. You should also lodge complaint with Grievance Redressal Cell stating that you want to file return. Anybody aggrieved person can lodge complaint and thereafter the concerned officer will guide you how to go ahead. After getting Ticket number (Complaint number) you can call at helpdesk number. You should also visit your jurisdictional GST Range Officer personally. Only Range Officer can help you in this regard. The Range Officer may discuss your problem with the officers of Common Portal/Grievance Redressal Cell.

AI Summary

Revocation of registration delay: submit a manual revocation application citing extensions and use grievance redressal for assistance. Failure to file revocation of cancellation within the 30 day statutory period prevents standard online filing; affected taxpayers are advised to submit a manual revocation application explaining the delay and citing departmental circulars or past extensions, attach evidence of tax deposit and pending returns, lodge a formal grievance with the Grievance Redressal Cell to obtain a ticket and guidance, contact the helpdesk, and engage the jurisdictional Range Officer to seek liaison with portal and grievance officials for procedural facilitation.