RESTORATIN OF CANCELLED GST REGISTRATION

[KAMAL SETHI]

Please guide how cancelled registration before 31st march 2023 can be restored

[Shilpi Jain]

What was the reason for cancellation of registration? If it is non-filing of returns, file them and apply for revocation.

There is also an amnesty scheme in this regard up to Jun '23

[Padmanathan KV]

Assuming that your registration has been cancelled due to non-filing of returns.

Pls see Notification No. 03/2023 Central Tax dated 31st March 2023. If registration has been cancelled on or before 31-03-2022, and you have not applied for revocation, you can now apply for revocation within 30-06-2023 as per the Notification above.

In case your registration has been cancelled after 1-01-2023, then you have to follow the normal revocation procedure only as the notification will not apply.

AI Summary

Restoring Cancelled GST Registration: File Overdue Returns, Apply for Revocation; Check Notification No. 03/2023 for Eligibility. A participant inquired about restoring a cancelled GST registration before March 31, 2023. One respondent suggested filing any overdue returns and applying for revocation, noting an amnesty scheme available until June 2023. Another respondent referred to Notification No. 03/2023, stating that if the cancellation occurred on or before March 31, 2022, and revocation was not previously applied for, it can be done by June 30, 2023. For cancellations after January 1, 2023, the standard revocation procedure must be followed, as the notification does not apply.