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

Restoration of cancelled GST registration: file outstanding returns and apply for revocation; limited amnesty may apply.
Restoration depends on cause of cancellation: for cancellations due to non filing of returns file outstanding returns and apply for revocation. A limited amnesty notification allows taxpayers whose registrations were cancelled within the notification's temporal scope and who have not applied earlier to apply for revocation within the amnesty window. Registrations cancelled after the notification's commencement period must follow the normal revocation procedure.