RESTORATIN OF CANCELLED GST REGISTRATION

[KAMAL SETHI]

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

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.